Loss Per Share

12 Months Ended

Dec. 31, 2023

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, 2023 and 2022.

	For the Year Ended
	December 31, 2023			December 31, 2022
Numerator:
Net loss attributable to ABVC’s common stockholders	$	(10,856,656	)	$	(16,423,239	)
Denominator:
Weighted-average shares outstanding:
Weighted-average shares outstanding - Basic		4,335,650			3,166,460
Stock options
Weighted-average shares outstanding - Diluted		4,335,650			3,166,460
Loss per share
-Basic	$	(2.43	)	$	(5.19	)
-Diluted	$	(2.43	)	$	(5.19	)

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.