ABVC BIOPHARMA, INC.
ABVC BIOPHARMA, INC.
ABVC BIOPHARMA, INC. (ABVC) — SEC Financial Statements & Analysis
ABVC BIOPHARMA, INC. (ABVC) files its annual 10-K and quarterly 10-Q reports directly with the SEC. The financial data below is sourced as-filed from EDGAR — balance sheet, income statement, and cash flow as reported, without normalization or third-party adjustments.
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Financial Statements
Values in Millions ($) | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Data beyond 3 years is for subscribers only. Unlock 17+ years of financial data Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Related Party | 0 | 1 | 2 | - | 1 | 1 | 0 | -0 | 0 | 0 | 1 | - | |||||
Third Parties | 1 | - | - | - | - | - | - | - | - | - | - | - | |||||
Assets | |||||||||||||||||
Cash | - | - | - | - | - | - | - | - | - | - | 1 | - | |||||
Assets Current | |||||||||||||||||
Restricted Cash And Cash Equivalents At Carrying V… | - | - | - | - | - | - | - | - | - | - | - | 1 | |||||
Cash And Cash Equivalents At Carrying Value | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - | 0 | |||||
Restricted Cash | - | - | - | - | - | - | - | - | 1 | 1 | 1 | - | |||||
Restricted Cash Current | - | 1 | 20 | 20 | 1 | 1 | 1 | 1 | - | 20 | - | - | |||||
Accounts Receivable Net Current | - | - | - | - | - | - | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Inventory Net | - | - | 0 | 0 | 0 | - | - | - | - | - | - | - | |||||
Other Receivables Net Current | - | - | - | 1 | - | - | - | - | - | - | - | - | |||||
Short Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Prepaid Expense And Other Assets Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Assets Current | 1 | 3 | 3 | 3 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |||||
Property Plant And Equipment Net | 13 | 13 | 13 | 8 | 8 | 1 | 1 | 8 | 8 | 1 | 8 | 1 | |||||
Operating Lease Right Of Use Asset | 2 | 2 | 0 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
Long Term Investments | 2 | 2 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 3 | 3 | 1 | |||||
Deferred Income Tax Assets Net | - | - | - | - | - | - | - | - | - | - | 0 | 0 | |||||
Prepaid Expense Noncurrent | 2 | 1 | 1 | - | - | 1 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Security Deposit | - | - | - | - | - | - | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Prepaid Expense And Other Assets Noncurrent | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | - | - | |||||
Other Assets Noncurrent | 0 | 0 | 0 | 0 | 0 | 0 | - | - | - | 0 | - | - | |||||
Assets | 20 | 21 | 21 | 16 | 15 | 8 | 8 | 8 | 8 | 8 | 17 | 9 | |||||
Short Term Bank Loans And Notes Payable | - | - | - | - | - | - | - | - | - | - | - | 1 | |||||
Liabilities | |||||||||||||||||
Liabilities And Stockhold… | |||||||||||||||||
Other Receivable After Allowance For Credit Loss N… | - | - | - | - | - | 4 | - | - | 0 | 0 | - | - | |||||
Liabilities Current | |||||||||||||||||
Short Term Borrowings | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | - | |||||
Accounts Payable And Other Accrued Liabilities Cur… | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 3 | 4 | - | - | |||||
Accrued Liabilities Current | - | - | - | - | - | - | - | - | - | 4 | 4 | 3 | |||||
Customer Advances Current | - | - | - | - | - | - | - | - | - | - | - | 0 | |||||
Contract With Customer Liability Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - | |||||
Operating Lease Liability Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Other Liabilities Current | - | - | - | 1 | - | - | 0 | 0 | - | 0 | - | - | |||||
Convertible Notes Payable Current | - | - | - | 0 | - | - | - | 1 | 1 | 1 | - | - | |||||
Taxes Payable Current | 0 | 0 | 0 | 0 | - | - | - | - | 0 | 0 | - | - | |||||
Liabilities Current | 5 | 6 | 7 | 7 | 7 | 7 | 6 | 6 | 6 | 6 | 5 | 6 | |||||
Security Deposit Liability | - | - | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Operating Lease Liability Noncurrent | 2 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | |||||
Convertible Long Term Notes Payable | - | - | - | - | - | - | - | - | - | - | 2 | 3 | |||||
Liabilities | 7 | 8 | 7 | 7 | 7 | 7 | 6 | 7 | 7 | 7 | 8 | 10 | |||||
Equity | |||||||||||||||||
Stockholders Equity | |||||||||||||||||
Common Stock Value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Additional Paid In Capital | 97 | 96 | 94 | 86 | 84 | 79 | 78 | 87 | 86 | 74 | 81 | 68 | |||||
Stockholders Equity Note Subscriptions Receivable | - | - | - | - | - | - | - | - | -0 | -0 | -1 | -1 | |||||
Retained Earnings Accumulated Deficit | -78 | -77 | -74 | -72 | -70 | -69 | -71 | -70 | -69 | -64 | -62 | -59 | |||||
Accumulated Other Comprehensive Income Loss Define… | - | - | - | - | - | - | - | - | - | - | 1 | 1 | |||||
Accumulated Other Comprehensive Income Loss Net Of… | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | - | - | |||||
Treasury Stock Value | -9 | -9 | -9 | -9 | -9 | -9 | -9 | -9 | -9 | -9 | -9 | -9 | |||||
Stockholders Equity | 11 | 13 | 12 | 9 | 5 | 1 | 2 | 2 | 1 | 1 | 9 | -0 | |||||
Minority Interest | 2 | 2 | 2 | 2 | 3 | -1 | -0 | -0 | -0 | -0 | -0 | 0 | |||||
Liabilities And Stockholders Equity | 20 | 21 | 21 | 16 | 15 | 8 | 8 | 8 | 8 | 8 | 17 | 9 | |||||
Preferred Stock Par Or Stated Value Per Share | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | |||||
Preferred Stock Shares Authorized | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | |||||
Common Stock Par Or Stated Value Per Share | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | |||||
Common Stock Shares Authorized | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | |||||
Common Stock Shares Issued | 387 | 376 | 363 | 391 | 384 | 347 | 318 | 301 | 282 | 278 | 289 | 298 | |||||
Shares Outstanding | 26 | 25 | 24 | 20 | 15 | 14 | 13 | 12 | 11 | 4 | 5 | 3 | |||||
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Earnings Market Reaction
| Fiscal Year | Q1 1 Month | Q1 2 Month | Q1 3 Month | Q2 1 Month | Q2 2 Month | Q2 3 Month | Q3 1 Month | Q3 2 Month | Q3 3 Month | Q4 1 Month | Q4 2 Month | Q4 3 Month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | 11.21% | 41.12% | - | - | - | - | - | - | - | - | - | - |
| 2025 | 8.49% | 73.58% | 216.04% | -10.77% | 1.01% | -5.72% | -8.45% | -17.91% | -30.41% | -29.58% | -24.65% | -19.72% |
| 2024 | -27.38% | -30.84% | -32.71% | -12.13% | -17.33% | -12.00% | -8.35% | 19.06% | -6.17% | 35.20% | 72.07% | 247.49% |
| 2023 | - | - | - | -41.18% | -56.68% | -37.43% | -4.80% | 9.60% | 20.00% | 3.25% | -12.20% | -35.45% |
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Performance and Valuation Metrics
Metrics | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Data beyond 3 years is for subscribers only. Unlock 17+ years of financial data Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Liquidity Ratios | |||||||||||||||||
| Current Ratio | 0.12 | 0.41 | 0.51 | 0.42 | 0.22 | 0.33 | 0.35 | 0.37 | 0.29 | 0.27 | 0.46 | 0.37 | |||||
| Quick Ratio | 0.07 | 0.35 | 0.44 | 0.39 | 0.20 | 0.32 | 0.33 | 0.33 | 0.23 | 0.25 | 0.44 | 0.34 | |||||
| Working Capital | -4.74M | -3.66M | -3.23M | -3.76M | -5.26M | -4.38M | -4.08M | -3.94M | -4.38M | -4.45M | -2.87M | -3.64M | |||||
Leverage & Debt | |||||||||||||||||
| Debt to Equity | 0.64 | 0.58 | 0.56 | 0.71 | 1.28 | 9.41 | 3.92 | 4.22 | 4.47 | 5.21 | 0.83 | -25.54 | |||||
| Interest Coverage TTM | -33.14 | -17.20 | -9.43 | -5.06 | -2.95 | -3.54 | -2.04 | -1.98 | -2.47 | -2.71 | -6.16 | -25.32 | |||||
| Debt Ratio | 0.35 | 0.37 | 0.32 | 0.42 | 0.47 | 0.90 | 0.83 | 0.81 | 0.82 | 0.84 | 0.45 | 1.04 | |||||
Efficiency & Turnover | |||||||||||||||||
| Asset Turnover TTM | 0.00 | 0.00 | 0.06 | 0.04 | 0.05 | 0.07 | 0.03 | 0.00 | -0.01 | 0.02 | 0.08 | 0.09 | |||||
| Days Sales Outstanding TTM | - | - | - | - | - | - | 1.40 | 99.93 | -267.70 | 119.55 | 8.59 | 51.37 | |||||
| Receivables Turnover TTM | - | - | - | - | - | - | 260.71 | 3.65 | -1.36 | 3.05 | 42.51 | 7.11 | |||||
Per Share Metrics | |||||||||||||||||
| Diluted EPS TTM | -0.34 | -0.39 | -0.27 | -0.26 | -0.21 | -0.45 | -0.41 | -0.71 | -0.96 | -1.91 | -2.98 | -3.80 | |||||
| Free Cash Flow Per Share TTM | -0.13 | -0.15 | -0.13 | -0.12 | -0.09 | -0.15 | -0.12 | -0.26 | -0.38 | -0.97 | -1.05 | -1.02 | |||||
| Dividend Per Share TTM | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||
Margin Metrics | |||||||||||||||||
| Gross Profit Margin TTM | - | - | - | - | - | 99.85% | 8.58% | -1,452.88% | 723.04% | -98.15% | 29.83% | 33.31% | |||||
| Operating Profit Margin TTM | -25,270.54% | -22,503.10% | -618.20% | -785.80% | -409.25% | -923.34% | -1,131.65% | -25,095.89% | 8,986.58% | -4,439.24% | -897.50% | -1,020.97% | |||||
| Net Profit Margin TTM | -27,554.10% | -24,886.10% | -683.31% | -897.74% | -507.32% | -1,032.02% | -1,289.24% | -31,792.93% | 10,954.61% | -5,432.56% | -1,157.24% | -1,171.57% | |||||
Growth Metrics | |||||||||||||||||
| Net Revenue Growth (1Y) | -94.92% | -93.76% | 129.48% | 1,904.43% | -830.16% | 234.31% | -61.88% | -97.63% | -106.21% | -84.28% | 1,598.70% | 806.45% | |||||
| Net Income Growth (1Y) | 175.93% | 50.38% | 21.63% | -43.40% | -66.19% | -36.49% | -57.53% | -35.82% | -22.82% | -49.58% | -35.01% | -24.92% | |||||
| EPS Growth (1Y) | 62.29% | -12.70% | -35.12% | -63.15% | -78.01% | -76.41% | -86.12% | -81.24% | -73.78% | -63.18% | -47.79% | -28.96% | |||||
Valuation Metrics | |||||||||||||||||
| P/E TTM | -2.82 | -5.42 | -11.31 | -8.48 | -5.00 | -1.31 | -1.65 | -1.09 | -1.36 | -0.61 | -0.35 | -1.37 | |||||
| P/B | 2.29 | 3.22 | 5.86 | 4.08 | 2.94 | 9.51 | 5.16 | 5.69 | 8.75 | 4.01 | 0.47 | -45.36 | |||||
| P/S TTM | 776.77 | 1,347.81 | 77.26 | 76.09 | 25.36 | 13.52 | 21.25 | 345.49 | -148.88 | 32.99 | 4.03 | 16.04 | |||||
| Market Cap | 24.69M | 42.83M | 70.70M | 38.69M | 15.87M | 6.89M | 8.47M | 8.76M | 12.75M | 5.03M | 4.22M | 17.21M | |||||
| Enterprise Value | 24.63M | 42.26M | 70.66M | 38.73M | 15.91M | 6.86M | 8.60M | 9.82M | 13.80M | 5.78M | 5.60M | 19.76M | |||||
Calculated Values | |||||||||||||||||
| Free Cash Flow TTM | -3.34M | -2.99M | -3.10M | -2.08M | -1.39M | -1.81M | -1.54M | -2.98M | -3.67M | -4.21M | -4.24M | -3.38M | |||||
| Net Debt | -51.59K | -571.47K | -44.81K | 49.82K | 41.84K | -23.56K | 126.38K | 1.06M | 1.04M | 751.93K | 1.39M | 2.56M | |||||
Per-Share and Margin | |||||||||||||||||
| EPS TTM | |||||||||||||||||
| Adjusted EPS TTM | |||||||||||||||||
| Cash Flow Per Share TTM | |||||||||||||||||
| Pretax Margin TTM | |||||||||||||||||
| Stock Comp to Revenue TTM | |||||||||||||||||
Turnover Ratios and Averages | |||||||||||||||||
| Average Assets | |||||||||||||||||
| Average Equity | |||||||||||||||||
| Average Inventory | |||||||||||||||||
| Average Receivables | |||||||||||||||||
| Average Accounts Payables | |||||||||||||||||
| Inventory Turnover TTM | |||||||||||||||||
| Payables Turnover TTM | |||||||||||||||||
| Days Inventory Outstanding TTM | |||||||||||||||||
| Days Payables Outstanding TTM | |||||||||||||||||
| Cash Conversion Cycle TTM | |||||||||||||||||
| Working Capital to Revenue | |||||||||||||||||
| Deferred Revenue to Revenue | |||||||||||||||||
Growth Rates | |||||||||||||||||
| Total Assets Growth (1Y) | |||||||||||||||||
| Total Assets Growth (3Y) | |||||||||||||||||
| Total Assets Growth (5Y) | |||||||||||||||||
| Dividends Paid Growth (1Y) | |||||||||||||||||
| Dividends Paid Growth (3Y) | |||||||||||||||||
| Dividends Paid Growth (5Y) | |||||||||||||||||
| EPS Growth (3Y) | |||||||||||||||||
| EPS Growth (5Y) | |||||||||||||||||
| Net Income Growth (3Y) | |||||||||||||||||
| Net Income Growth (5Y) | |||||||||||||||||
| Net Profit Margin Growth (1Y) | |||||||||||||||||
| Net Profit Margin Growth (3Y) | |||||||||||||||||
| Net Profit Margin Growth (5Y) | |||||||||||||||||
| Net Revenue Growth (3Y) | |||||||||||||||||
| Net Revenue Growth (5Y) | |||||||||||||||||
| Deferred Revenue Growth (1Y) | |||||||||||||||||
| Retained Earnings Growth (1Y) | |||||||||||||||||
Credit, Liquidity, Returns, Payout | |||||||||||||||||
| Cash Ratio | |||||||||||||||||
| Net Working Capital | |||||||||||||||||
| Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to Equity | |||||||||||||||||
| Altman A | |||||||||||||||||
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| ROA TTM | |||||||||||||||||
| ROE TTM | |||||||||||||||||
| NOPAT TTM | |||||||||||||||||
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| Payout Ratio TTM | |||||||||||||||||
| Dilution Ratio | |||||||||||||||||
| Retained Earnings to Equity | |||||||||||||||||
| Treasury Stock to Equity | |||||||||||||||||
| Treasury Stock Change (1Y) | |||||||||||||||||
| Accrued to Current Liabilities | |||||||||||||||||
Valuation Ratios | |||||||||||||||||
| P/CF TTM | |||||||||||||||||
| Dividend Yield TTM | |||||||||||||||||
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| EV EBITDA TTM | |||||||||||||||||
| EV EBIT TTM | |||||||||||||||||
| Stock Compensation TTM | |||||||||||||||||
| Adjusted Net Income TTM | |||||||||||||||||
| Billings TTM | |||||||||||||||||
| Total Debt | |||||||||||||||||
| Invested Capital | |||||||||||||||||
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