v3.26.1
Summary of Significant Accounting Policies (Tables)
 3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Earning Per Share Diluted earnings per share excludes all dilutive potential shares if their effect is anti-dilutive.
   Three Months Ended
March 31,		 
   2026   2025 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(1,560,242)  $(842,075)
           
Denominator:          
Weighted-average shares outstanding – Basic & Diluted   25,448,516    14,968,232 
Loss per share          
-Basic & Diluted  $(0.06)  $(0.06)
Schedule of Revenues And Long-Lived Assets By Geographic Areas The following table shows revenues and long-lived assets by geographic areas.
   For The Three-Month
Periods Ended
March 31		 
   2026   2025 
Revenue  $
      -
   $
        -
 
Revenue from entities in Taiwan   
-
    
-
 
Revenue from entities in the U.S.   
 
    
 
 
Total  $
-
   $
-
 
Schedule of Property and Equipment, Net
Property and equipment, net located in  March 31,
2026		   December 31,
2025		 
In Taiwan  $8,091,300   $8,098,429 
In USA   4,731,685    4,736,980 
Total  $12,822,985   $12,835,409 
Schedule of Reconciliation of Total Segment Gross Profit

The following table provides a reconciliation of total segment gross profit to the Company’s loss before provision for income tax:

 

   For The Three-Month
Periods Ended
March 31		 
   2026   2025 
Segment Gross Profit (Loss)  $
-
   $
-
 
Less:          
Selling, general and administrative expenses   751,998    615,371 
Research and development expenses   33,100    28,861 
Stock-based compensation   787,374    48,773 
Add (Less):          
Interest income   3,765    19,071 
Interest expense   (49,377)   (222,967)
Operating sublease income   12,000    12,000 
Gain (loss) on foreign exchange changes   (51,156)   (9,912)
Loss on investment in equity securities   (31,416)   (50,877)
           
Other income, net   (1,281)   1,500 
Loss before provision for income tax  $(1,689,937)  $(944,190)