Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule of Diluted Earnings Per Share

Diluted earnings per share excludes all dilutive potential shares if their effect is anti-dilutive.

		Three Months Ended								Six Months Ended
		June 30				June 30				June 30				June 30
		2026				2025				2026				2025
Numerator:
Net loss attributable to ABVC’s common stockholders		$	(736,934	)		$	(2,257,022	)		$	(2,297,176	)		$	(3,099,097	)

Denominator:			-
Weighted-average shares outstanding – Basic & Diluted			26,058,884				17,386,536				25,755,386				16,184,064
Loss per share
-Basic & Diluted		$	(0.03	)		$	(0.13	)		$	(0.09	)		$	(0.19	)

Schedule of Property and Equipment, Net

Depreciation is calculated on the straight-line method generally based on the following useful lives:

		Estimated Life in Years
Buildings and leasehold improvements			5 ~ 50
Machinery and equipment			5 ~ 10
Vehicles			2
Office equipment			3 ~ 6