ABVC BIOPHARMA, INC. (ABVC)
ABVC BIOPHARMA, INC. (ABVC)
| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Due from related parties | NaN | NaN | NaN | 1,422,405 |
| Restricted cash | NaN | 645,505 | 661,843 | 688,075 |
| Inventories | NaN | NaN | 11,460 | 11,460 |
| Cash and cash equivalents | 140,324 | 681,480 | 192,068 | 388,251 |
| Due from related parties | 167,324 | 763,388 | 1,934,197 | NaN |
| Convertible notes receivable related parties | 28,998 | NaN | NaN | NaN |
| Short-term investments | 62,185 | 64,354 | 65,175 | 65,211 |
| Prepaid expense and other current assets | 250,017 | 346,616 | 447,280 | 194,999 |
| Total current assets | 648,848 | 2,501,343 | 3,312,023 | 2,770,401 |
| Property and equipment, gross | 16,203,804 | 16,215,506 | 16,238,541 | NaN |
| Less accumulated depreciation | 3,380,819 | 3,380,097 | 3,384,413 | NaN |
| Property and equipment, net | 12,822,985 | 12,835,409 | 12,854,128 | 8,215,366 |
| Operating lease right-of-use assets | 1,826,905 | 1,913,278 | 369,135 | 459,325 |
| Long-term investments | 1,845,770 | 1,878,465 | 2,745,194 | 2,837,922 |
| Prepayment for long-term investments | 1,789,703 | 1,124,842 | 1,124,842 | NaN |
| Prepayment for asset acquisition | 691,900 | 691,900 | 691,900 | 691,900 |
| Prepayment for long-term investments | NaN | NaN | NaN | 1,124,842 |
| Other non-current assets | 106,417 | 116,966 | 117,017 | 141,304 |
| Total assets | 19,732,528 | 21,062,203 | 21,214,239 | 16,241,060 |
| Short-term bank and other loans | 88,737 | 755,512 | 809,103 | 871,951 |
| Convertible notes payable third parties, net | NaN | NaN | NaN | 254,195 |
| Accrued expenses and other current liabilities | 4,154,364 | 4,161,629 | 3,991,414 | 4,290,964 |
| Contract liabilities | 12,600 | 12,600 | 81,115 | 81,115 |
| Operating lease liabilities | 332,252 | 317,557 | 199,335 | 282,192 |
| Due to related parties | NaN | NaN | NaN | 728,576 |
| Due to related parties-Related Party | 277 | 105,704 | 1,236,996 | NaN |
| Taxes payable | 5,888 | 11,964 | 6,170 | 23,521 |
| Convertible notes payable third parties, net | NaN | 559,010 | 68,791 | NaN |
| Convertible notes payable third parties-Third Parties | 559,010 | NaN | NaN | NaN |
| Convertible notes payable related parties-Related Party | 240,000 | 240,000 | 150,000 | NaN |
| Total current liabilities | 5,393,128 | 6,163,976 | 6,542,924 | 6,532,514 |
| Tenant security deposit | NaN | NaN | 12,000 | 41,680 |
| Operating lease liability non-current | 1,510,943 | 1,600,747 | 164,072 | 177,133 |
| Total liabilities | 6,904,071 | 7,764,723 | 6,718,996 | 6,751,327 |
| Common stock, 0.001 par value, 100,000,000 authorized, 25,767,664 and 25,053,193 shares issued and outstanding as of march 31, 2026 and december 31, 2025, respectively | 25,767 | 25,053 | 24,190 | 19,533 |
| Stock to be issued | 422,492 | 359,000 | 636,500 | 1,090,308 |
| Additional paid-in capital | 97,152,918 | 96,008,258 | 93,913,475 | 86,378,577 |
| Accumulated deficit | -78,418,603 | -76,858,361 | -74,091,367 | -72,048,904 |
| Accumulated other comprehensive income | 499,650 | 487,602 | 487,048 | 483,812 |
| Treasury stock | 8,909,691 | 8,909,691 | 8,909,691 | 8,909,691 |
| Total stockholders equity | 10,772,533 | 11,111,861 | 12,060,155 | 7,013,635 |
| Noncontrolling interest | 2,055,924 | 2,185,619 | 2,435,088 | 2,476,098 |
| Total equity | 12,828,457 | 13,297,480 | 14,495,243 | 9,489,733 |
| Total liabilities and equity | 19,732,528 | 21,062,203 | 21,214,239 | 16,241,060 |