XML 51 R21.htm IDEA: XBRL DOCUMENT v3.25.1
Loss Per Share
 12 Months Ended
Dec. 31, 2024
Loss Per Share [Abstract]  
LOSS PER SHARE

14. LOSS PER SHARE

 

Basic loss per share is computed by dividing net loss by the weighted-average number of common 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, 2024 and 2023.

 

    For the Year Ended  
    December 31,
2024		     December 31,
2023		  
Numerator:            
Net loss attributable to ABVC’s common stockholders   $ (4,902,878 )   $ (7,788,050 )
                 
Denominator:                
                 
Weighted-average shares outstanding – Basic & Diluted     11,673,980       4,335,650  
                 
Loss per share                
-Basic & Diluted   $ (0.42 )   $ (1.80 )

  

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. Since the Company suffered net loss for both years, any diluted shares would have anti-diluted effect.