v3.25.2
Loss Per Share
 6 Months Ended
Jun. 30, 2025
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 three and six months ended June 30, 2025 and 2024.

 

   Three Months Ended   Six Months Ended 
   June 30,
2025		   June 30,
2024		   June 30,
2025		   June 30,
2024		 
Numerator:                
Net loss attributable to ABVC’s common stockholders  $(2,257,022)  $(942,336)  $(3,099,097)  $(3,776,535)
                     
Denominator:                    
                     
Weighted-average shares outstanding – Basic & Diluted   17,386,536    11,321,277    16,184,064    10,593,704 
                     
Loss per share                    
-Basic & Diluted  $(0.13)  $(0.08)  $(0.19)  $(0.36)

 

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.