Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Summary of Significant Accounting Policies [Abstract]

Schedule of Estimated Useful Life

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
Office equipment	3 ~ 6

Schedule of Earning Per Share

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

	For the Year Ended December 31,
	2025			2024
Numerator:
Net loss attributable to ABVC’s common stockholders	$	(7,908,554	)	$	(4,902,878	)
Denominator:
Weighted-average shares outstanding – Basic & diluted		20,108,944			11,673,980
Loss per share
-Basic & diluted	$	(0.39	)	$	(0.42	)

Schedule of Revenue and Gross Profit Information

The following tables present revenue and gross profit information for each of our only reportable segment:

	Years Ended December 31,
	2025		2024
Revenue	$	-	$	509,589
Cost of Revenue		-		763
Segment Gross Profit	$	-	$	508,826
Depreciation expense	$	25,330	$	32,025

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:

	Years Ended December 31,
	2025			2024
Segment Gross Profit	$	-		$	508,826
Less:
Selling, general and administrative expenses		2,887,358			2,261,336
Research and development expenses		121,085			179,272
Stock-based compensation		4,142,816			2,773,460
Add (Less):
Interest income		167,103			87,358
Interest expense		(415,890	)		(825,899	)
Operating sublease income		134,196			48,478
Loss on foreign exchange changes		(77,546	)		(25,135	)
Loss on investment in equity securities		(192,759	)		(339,171	)
Loss on impairment of equity investment		(803,008	)		-
Write off unclaimed accrued liabilities		-			255,592
Other (loss) income, net		(13,642	)		134,443
Loss before provision for income tax	$	(8,352,805	)	$	(5,369,576	)