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Balance Sheets Overview

Current Ratio
7.23%
Cash Ratio
0.56%
Debt to Asset Ratio
36.76%
Unit: Dollar
Assets Breakdown
    • Less accumulated depreciation
    • Operating lease right-of-use ass...
    • Prepayment for long-term investm...
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Treasury stock
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
31,944
140,324
681,480
192,068
Restricted cash
-
-
645,505
661,843
Inventories
-
-
-
11,460
Due from related parties
136,344
167,324
763,388
1,934,197
Convertible notes receivable related parties
29,462
28,998
-
-
Short-term investments
62,420
62,185
64,354
65,175
Prepaid expense and other current assets
151,559
250,017
346,616
447,280
Total current assets
411,729
648,848
2,501,343
3,312,023
Property and equipment, gross
16,220,275
16,203,804
16,215,506
16,238,541
Less accumulated depreciation
3,388,336
3,380,819
3,380,097
3,384,413
Property and equipment, net
12,831,939
12,822,985
12,835,409
12,854,128
Operating lease right-of-use assets
1,743,926
1,826,905
1,913,278
369,135
Long-term investments
2,489,697
1,845,770
1,878,465
2,745,194
Prepayment for long-term investments
1,124,842
1,789,703
1,124,842
1,124,842
Prepayment for asset acquisition
691,900
691,900
691,900
691,900
Other non-current assets
106,682
106,417
116,966
117,017
Total assets
19,400,715
19,732,528
21,062,203
21,214,239
Short-term bank and other loans
59,462
88,737
755,512
809,103
Accrued expenses and other current liabilities
4,200,027
4,154,364
4,161,629
3,991,414
Contract liabilities
12,600
12,600
12,600
81,115
Taxes payable
-
5,888
11,964
6,170
Operating lease liabilities
358,107
332,252
317,557
199,335
Due to related parties-Related Party
265,299
277
105,704
1,236,996
Convertible notes payable third parties, net
-
-
559,010
68,791
Convertible notes payable third parties-Third Parties
559,010
559,010
-
-
Convertible notes payable related parties-Related Party
240,000
240,000
240,000
150,000
Total current liabilities
5,694,505
5,393,128
6,163,976
6,542,924
Tenant security deposit
31,167
-
-
12,000
Operating lease liability non-current
1,405,483
1,510,943
1,600,747
164,072
Total liabilities
7,131,155
6,904,071
7,764,723
6,718,996
Common stock, 0.001 par value, 100,000,000 authorized, 25,767,664 and 25,053,193 shares issued and outstanding as of june 30, 2026 and december 31, 2025, respectively
26,220
25,767
25,053
24,190
Stock to be issued
105,000
422,492
359,000
636,500
Additional paid-in capital
97,722,998
97,152,918
96,008,258
93,913,475
Accumulated deficit
-79,155,537
-78,418,603
-76,858,361
-74,091,367
Accumulated other comprehensive income
498,193
499,650
487,602
487,048
Treasury stock
8,909,691
8,909,691
8,909,691
8,909,691
Total stockholders equity
10,287,183
10,772,533
11,111,861
12,060,155
Noncontrolling interest
1,982,377
2,055,924
2,185,619
2,435,088
Total equity
12,269,560
12,828,457
13,297,480
14,495,243
Total liabilities and equity
19,400,715
19,732,528
21,062,203
21,214,239
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Property and equipment,gross$16,220,275 (39.74%↑ Y/Y)Prepaid expense andother current assets$151,559 (-22.28%↓ Y/Y)Due from relatedparties$136,344 (-90.41%↓ Y/Y)Short-term investments$62,420 (-4.28%↓ Y/Y)Cash and cashequivalents$31,944 (-91.77%↓ Y/Y)Convertible notesreceivable related parties$29,462 Property and equipment,net$12,831,939 (56.19%↑ Y/Y)Long-term investments$2,489,697 (-12.27%↓ Y/Y)Operating leaseright-of-use assets$1,743,926 (279.67%↑ Y/Y)Prepayment for long-terminvestments$1,124,842 (0.00%↑ Y/Y)Prepayment for assetacquisition$691,900 (0.00%↑ Y/Y)Total current assets$411,729 (-85.14%↓ Y/Y)Other non-currentassets$106,682 (-24.50%↓ Y/Y)Less accumulateddepreciation$3,388,336 (-0.10%↓ Y/Y)Total assets$19,400,715 (19.45%↑ Y/Y)Total liabilities andequity$19,400,715 (19.45%↑ Y/Y)Total equity$12,269,560 (29.29%↑ Y/Y)Total liabilities$7,131,155 (5.63%↑ Y/Y)Total stockholdersequity$10,287,183 (46.67%↑ Y/Y)Noncontrolling interest$1,982,377 (-19.94%↓ Y/Y)Total currentliabilities$5,694,505 (-12.83%↓ Y/Y)Operating lease liability non-current$1,405,483 (693.46%↑ Y/Y)Tenant securitydeposit$31,167 (-25.22%↓ Y/Y)Accumulated deficit-$79,155,537 (-9.86%↓ Y/Y)Treasury stock$8,909,691 (0.00%↑ Y/Y)Additional paid-in capital$97,722,998 (13.13%↑ Y/Y)Accrued expenses andother current...$4,200,027 (-2.12%↓ Y/Y)Convertible notes payable third parties-Third...$559,010 Operating leaseliabilities$358,107 (26.90%↑ Y/Y)Due to relatedparties-Related Party$265,299 Convertible notes payable related...$240,000 Short-term bank and otherloans$59,462 (-93.18%↓ Y/Y)Contract liabilities$12,600 (-84.47%↓ Y/Y)Accumulated othercomprehensive income$498,193 (2.97%↑ Y/Y)Stock to be issued$105,000 (-90.37%↓ Y/Y)Common stock, 0.001 parvalue, 100,000,000...$26,220 (34.23%↑ Y/Y)

ABVC BIOPHARMA, INC. (ABVC)

ABVC BIOPHARMA, INC. (ABVC)