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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