XML 153 R30.htm IDEA: XBRL DOCUMENT
v3.25.1

Convertible Notes Payable (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Dec. 31, 2024
Convertible Notes Payable [Abstract] |  |
Schedule of Carrying Amounts of the Liability Component | The carrying amounts of the liability component are summarized as follows:
March 31, 2025 |  | Issuance Entity |  | Issuance Date |  | Maturity Date |  | Principal Amount at Issuance |  |  | Stated Interest Rate |  |  | Effective Interest Rate |  |  | Conversion Price |  |  | Common Stock to be converted |  | Principal Amount at Balance Sheet Date |  |  | Unamortized Discount |  |  | Carrying Value |  |  | Fair Value |
2nd LIND Note |  | ABVC |  | November 17, 2023 |  | May 19, 2025 |  | $ | 1,200,000 |  |  |  | 0 | % |  |  | 86.94 | % |  | $ | 1.00 |  |  | ABVC |  | $ | 200,000 |  |  | $ | 26,110 |  |  | $ | 173,890 |  |  | $ | 240,000 |
3rd LIND Note |  | ABVC |  | January 17, 2024 |  | July 17, 2025 |  |  | 1,000,000 |  |  |  | 0 | % |  |  | 87.40 | % |  | $ | 1.00 |  |  | ABVC |  |  | 800,000 |  |  |  | 196,114 |  |  |  | 603,886 |  |  |  | 960,000 |
Other Note |  | AiBtl |  | November 1, 2024 |  | November 1, 2025 |  |  | 30,000 |  |  |  | 0 | % |  |  | 6.89 | % |  | $ | 5.00 |  |  | AiBtl |  |  | 30,000 |  |  |  | 1,119 |  |  |  | 28,881 |  |  |  | 30,000 |
Other Note |  | AiBtl |  | November 5, 2024 |  | November 5, 2025 |  |  | 30,000 |  |  |  | 0 | % |  |  | 6.89 | % |  | $ | 5.00 |  |  | AiBtl |  |  | 30,000 |  |  |  | 1,118 |  |  |  | 28,882 |  |  |  | 30,000 |
|  |  |  |  |  |  |  | $ | 2,260,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 1,060,000 |  |  | $ | 224,460 |  |  | $ | 835,539 |  |  | $ | 1,260,000 |
December 31, 2024 |  | Issuance Entity |  | Issuance Date |  | Maturity Date |  | Principal Amount at Issuance |  |  | Stated Interest Rate |  |  | Effective Interest Rate |  |  | Conversion Price |  |  | Common Stock to be converted |  | Principal Amount at Balance Sheet Date |  |  | Unamortized Discount |  |  | Carrying Value |  |  | Fair Value |
2nd LIND Note |  | ABVC |  | November 17, 2023 |  | May 19, 2025 |  | $ | 1,200,000 |  |  |  | 0 | % |  |  | 86.94 | % |  | $ | 1.00 |  |  | ABVC |  | $ | 400,000 |  |  | $ | 118,048 |  |  | $ | 281,952 |  |  | $ | 480,000 |
3rd LIND Note |  | ABVC |  | January 17, 2024 |  | July 17, 2025 |  |  | 1,000,000 |  |  |  | 0 | % |  |  | 87.40 | % |  | $ | 1.00 |  |  | ABVC |  |  | 1,000,000 |  |  |  | 388,685 |  |  |  | 611,315 |  |  |  | 1,200,000 |
Other Note |  | AiBtl |  | November 1, 2024 |  | November 1, 2025 |  |  | 30,000 |  |  |  | 0 | % |  |  | 6.89 | % |  | $ | 5.00 |  |  | AiBtl |  |  | 30,000 |  |  |  | 1,610 |  |  |  | 28,390 |  |  |  | 30,000 |
Other Note |  | AiBtl |  | November 5, 2024 |  | November 5, 2025 |  |  | 30,000 |  |  |  | 0 | % |  |  | 6.89 | % |  | $ | 5.00 |  |  | AiBtl |  |  | 30,000 |  |  |  | 1,611 |  |  |  | 28,389 |  |  |  | 30,000 |
|  |  |  |  |  |  |  | $ | 2,260,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 1,460,000 |  |  | $ | 509,954 |  |  | $ | 950,046 |  |  | $ | 1,740,000 |
| The carrying amounts of the liability component are summarized as follows:
December 31, 2024 |  |  | Issuance Entity |  | Issuance Date |  | Maturity Date |  | Principal Amount at Issuance |  |  | Stated Interest Rate |  |  | Effective Interest Rate |  |  | Conversion Price |  |  | Common Stock to be converted |  | Principal Amount at Balance Sheet Date |  |  | Unamortized Discount |  |  | Carrying Value |  |  | Fair Value |
2nd LIND Note |  |  | ABVC |  | November 17, 2023 |  | May 19, 2025 |  | $ | 1,200,000 |  |  |  | 0 | % |  |  | 86.94 | % |  | $ | 1.00 |  |  | ABVC |  | $ | 400,000 |  |  | $ | 118,048 |  |  | $ | 281,952 |  |  | $ | 480,000 |
3rd LIND Note |  |  | ABVC |  | January 17, 2024 |  | July 17, 2025 |  |  | 1,000,000 |  |  |  | 0 | % |  |  | 87.40 | % |  | $ | 1.00 |  |  | ABVC |  |  | 1,000,000 |  |  |  | 388,685 |  |  |  | 611,315 |  |  |  | 1,200,000 |
Other Note |  |  | AiBtl |  | November 1, 2024 |  | November 1, 2025 |  |  | 30,000 |  |  |  | 0 | % |  |  | 6.89 | % |  | $ | 5.00 |  |  | AiBtl |  |  | 30,000 |  |  |  | 1,610 |  |  |  | 28,390 |  |  |  | 30,000 |
Other Note |  |  | AiBtl |  | November 5, 2024 |  | November 5, 2025 |  |  | 30,000 |  |  |  | 0 | % |  |  | 6.89 | % |  | $ | 5.00 |  |  | AiBtl |  |  | 30,000 |  |  |  | 1,611 |  |  |  | 28,389 |  |  |  | 30,000 |
|  |  |  |  |  |  |  |  | $ | 2,260,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 1,460,000 |  |  | $ | 509,954 |  |  | $ | 950,046 |  |  | $ | 1,740,000 |
December 31, 2023 |  | Issuance Entity |  | Issuance Date |  | Maturity Date |  | Principal Amount |  |  | Stated Interest Rate |  |  | Effective Interest Rate |  |  | Conversion Price |  |  | Common Stock to be converted |  | Principal Amount at Balance Sheet Date |  |  | Unamortized Discount |  |  | Carrying Value |  |  | Fair Value |
1st LIND Note |  | ABVC |  | February 23, 2023 |  | August 23, 2024 |  | $ | 3,704,167 |  |  |  | 0 | % |  |  | 61.42 | % |  | $ | 3.50 |  |  | ABVC |  | $ | 811,175 |  |  | $ | 290,063 |  |  | $ | 521,112 |  |  | $ | 973,410 |
2nd LIND Note |  | ABVC |  | November 17, 2023 |  | May 19, 2025 |  |  | 1,200,000 |  |  |  | 0 | % |  |  | 86.94 | % |  | $ | 1.00 |  |  | ABVC |  |  | 1,200,000 |  |  |  | 834,590 |  |  |  | 365,410 |  |  |  | 1,440,000 |
|  |  |  |  |  |  |  | $ | 4,904,167 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 2,011,175 |  |  | $ | 1,124,653 |  |  | $ | 886,522 |  |  | $ | 2,413,410 |

X
- Definition Tabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount. + References No definition available. + Details
Name: | us-gaap_ConvertibleDebtTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration