What is ABVC BioPharma, Inc.'s earnings per share (EPS)?

ABVC BioPharma, Inc. (ABVC) reported diluted earnings per share of -$0.39 for fiscal year 2025. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

ABVC BioPharma, Inc. (ABVC) Financials

ABVC

FY2025 annual

Revenue $296K -41.9% YoY

Net Income -$7.9M -61.3% YoY

EPS (Diluted) -$0.39 YoY not available

Operating Cash Flow -$3.0M -65.1% YoY

Market Cap $26.0M as of Sep 11, 2026

Price / Sales 87.9x on $296K revenue, FY2025

Price / Earnings n/m net loss, so no earnings multiple, FY2025

Price / Book 2.5x on $10.3M equity, Q2 FY2026

A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Sep 11, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period Q2 FY2026, ended Jun 30, 2026 Reported Aug 12, 2026 Currency USD FYE December

Newest figures come from the 10-Q for Q2 FY2026, filed Aug 12, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the ABVC SEC filings page.

ABVC BioPharma, Inc. (ABVC) reported $296K in revenue for fiscal year 2025, down 41.9% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 15 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI ABVC FY2025 2026-08-30

ABVC’s dominant mechanic is a low-revenue development model funded by external capital while operating costs remain disconnected from sales.

Operating cash use narrowed to $3.0M in FY2025 from $4.2M in FY2023. That improvement did not reflect operating profitability: the FY2025 operating loss was $7.2M, indicating that noncash items or balance-sheet timing materially shaped cash flow rather than the core loss alone.

FY2025 revenue was only $296K against SG&A of $2.9M, so operating overhead dominates the reported revenue base. The pattern is consistent with a development-stage cost structure rather than a scaled commercial engine.

The balance-sheet expansion was equity-led rather than debt-led, changing the financing profile and making FY2025 unlike the prior period’s more leveraged posture. Financing cash flow was $4.6M against operating cash use of $3.0M, showing that external funding supported the period’s cash position.

Financial Health Signals

Financial health score not available

ABVC BioPharma, Inc. does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.

Altman Z-Score Distress

-4.41

ABVC BioPharma, Inc. scores -4.41, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($26.0M) relative to total liabilities ($7.8M). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

Piotroski F-Score Partial

3/7

ABVC BioPharma, Inc. passes 3 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 2 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality No Cash Backing

N/A

ABVC BioPharma, Inc. reported a net loss of $7.9M while operations used $3.0M of cash. With neither figure positive, the ratio between the two carries no quality signal.

Interest Coverage At Risk

N/A

ABVC BioPharma, Inc. reported an operating loss of $7.2M against $6K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.

Key Financial Metrics

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Earnings & Revenue

EBITDA

-$767K

YoY+66.4%

QoQ+51.0%

ABVC BioPharma, Inc.'s EBITDA was -$767K in Q2 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 66.4% from the same quarter a year earlier. Against the prior quarter it is up 51.0%.

Net Income

-$737K

YoY+67.3%

QoQ+52.8%

ABVC BioPharma, Inc. reported -$737K in net income in Q2 2026. This represents an increase of 67.3% from the same quarter a year earlier. Against the prior quarter it is up 52.8%.

EPS (Diluted)

-$0.03

YoY+76.9%

QoQ+50.0%

ABVC BioPharma, Inc. earned -$0.03 per diluted share (EPS) in Q2 2026. This represents an increase of 76.9% from the same quarter a year earlier. Against the prior quarter it is up 50.0%.

Revenue

Not reported for Q2 2026.

Cash & Balance Sheet

Cash & Debt

$32K

YoY-91.8%

QoQ-77.2%

5Y CAGR-49.0%

10Y CAGR-9.3%

ABVC BioPharma, Inc. held $32K in cash as of Q2 2026; long-term debt is not reported for that period.

Shares Outstanding

27M

YoY+13.2%

QoQ+2.5%

5Y CAGR+1.7%

ABVC BioPharma, Inc. had 27M shares outstanding in Q2 2026. This represents an increase of 13.2% from the same quarter a year earlier. Against the prior quarter it is up 2.5%.

Free Cash Flow

Not reported for Q2 2026.

Dividends Per Share

Not reported for Q2 2026.

Margins & Returns

Return on Equity

-7.2%

YoY+25.0pp

QoQ+7.3pp

ABVC BioPharma, Inc.'s ROE was -7.2% in Q2 2026, measuring profit generated per dollar of shareholder equity. This is up 25.0 percentage points from the same quarter a year earlier. Against the prior quarter it is up 7.3 percentage points.

Gross Margin

Not reported for Q2 2026.

Operating Margin

Not reported for Q2 2026.

Net Margin

Not reported for Q2 2026.

Capital Allocation

R&D Spending

$23K

YoY-31.8%

QoQ-31.4%

ABVC BioPharma, Inc. invested $23K in research and development in Q2 2026. This represents a decrease of 31.8% from the same quarter a year earlier. Against the prior quarter it is down 31.4%.

Share Buybacks

Not reported for Q2 2026.

Capital Expenditures

Not reported for Q2 2026.

ABVC Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

ABVC quarterly income statement

Metric	TTM	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K
Revenue	N/A	$296K-41.9%	$510K+234.3%	$152K-84.3%	$970K+172.6%	$356K-26.3%	$483K-31.2%	$702K+9988.0%	$7K	N/A	N/A	$3K	$0-100.0%	$8K+36.3%	$6K+79.1%	$3K
Cost of Revenue	N/A	N/A	$763-99.7%	$302K+5.5%	$286K+5531.4%	$5K-72.8%	$19K-7.1%	$20K-89.1%	$185K	N/A	$32-93.9%	$521	$0	N/A	N/A	N/A
Gross Profit	N/A	N/A	$509K+440.1%	-$150K-121.9%	$683K+94.9%	$351K-24.5%	$464K-31.9%	$682K+482.2%	-$178K	N/A	-$32-101.1%	$3K	$0	N/A	N/A	N/A
R&D Expenses	N/A	$121K-32.5%	$179K-83.1%	$1.1M-60.5%	$2.7M+168.3%	$1.0M+82.6%	$550K-47.6%	$1.0M+6.1%	$989K-68.8%	$3.2M	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	N/A	$2.9M+27.7%	$2.3M-57.9%	$5.4M-11.5%	$6.1M+5.6%	$5.7M+34.5%	$4.3M+39.2%	$3.1M+93.2%	$1.6M+95.7%	$812K+35.4%	$599K	N/A	N/A	N/A	N/A	N/A
Operating Income	N/A	-$7.2M-52.0%	-$4.7M+30.5%	-$6.8M+55.2%	-$15.1M-29.1%	-$11.7M-37.6%	-$8.5M-145.9%	-$3.5M-24.2%	-$2.8M+32.7%	-$4.1M	N/A	N/A	N/A	-$177K+84.5%	-$1.1M	N/A
EBITDA	N/A	-$7.1M-52.5%	-$4.7M+30.6%	-$6.7M+55.3%	-$15.1M-29.0%	-$11.7M-38.1%	-$8.5M-148.8%	-$3.4M-24.2%	-$2.7M	N/A	N/A	N/A	N/A	-$153K+86.2%	-$1.1M	N/A
Interest Expense	N/A	$6K+753.9%	$646-100.0%	$1.3M+346.9%	$294K+29.4%	$227K-43.9%	$405K-16.0%	$482K+4.2%	$463K+347.3%	$103K+917.3%	$10K	$0	$0-100.0%	$49K-44.0%	$88K-57.2%	$205K
Income Tax	N/A	$24K+121.9%	-$111K-143.2%	$256K-67.9%	$798K-3.3%	$825K+474.4%	-$220K-186.0%	-$77K+78.9%	-$365K-44087.6%	$830-0.7%	$836	N/A	N/A	$0-100.0%	$68K	$0
Net Income	N/A	-$7.9M-61.3%	-$4.9M+37.0%	-$7.8M+52.6%	-$16.4M-27.9%	-$12.8M-21.2%	-$10.6M-169.3%	-$3.9M+35.1%	-$6.1M-42.9%	-$4.2M	N/A	-$32K-38.9%	-$23K+89.7%	-$226K+78.8%	-$1.1M+12.2%	-$1.2M
EPS (Basic)	N/A	-$0.39+7.1%	-$0.42+76.7%	-$1.80+65.3%	-$5.19-917.6%	-$0.51-2.0%	-$0.50	N/A	-$0.020.0%	-$0.02+66.7%	-$0.06	N/A	N/A	N/A	N/A	N/A
EPS (Diluted)	-$0.29	-$0.39	-$0.42	-$1.80+65.3%	-$5.19	-$0.51-2.0%	-$0.50	N/A	-$0.020.0%	-$0.02+66.7%	-$0.06	N/A	N/A	N/A	N/A	N/A
Diluted Shares (Avg)	N/A	20M	12M	4M+36.9%	3M	25M+27.1%	20M	N/A	214M+0.3%	213M+10.0%	194M	N/A	N/A	N/A	N/A	N/A

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'2410-Q/A
Revenue	N/A	N/A	N/A	$796K+104.5%	N/A	N/A	$2K-9.2%	$389K+2350.7%
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	$0-100.0%	$296-99.0%
Gross Profit	N/A	N/A	N/A	$796K+104.6%	N/A	N/A	$2K+101.4%	$389K+2933.1%
R&D Expenses	$23K-31.8%	$33K+14.7%	N/A	$30K-21.0%	$33K-17.6%	$29K-58.2%	$32K-55.7%	$38K-73.2%
SG&A Expenses	$504K-27.0%	$752K+22.2%	N/A	$798K+43.2%	$690K+5.6%	$615K-16.7%	$311K-79.6%	$558K-52.8%
Operating Income	-$780K+66.0%	-$1.6M-126.9%	N/A	-$2.0M-549.8%	-$2.3M-166.8%	-$693K+75.6%	-$705K-37.7%	-$302K+86.0%
EBITDA	-$767K+66.4%	-$1.6M-128.4%	N/A	-$1.9M-608.5%	-$2.3M-169.4%	-$686K+75.8%	-$716K-41.9%	-$274K+87.3%
Interest Expense	$0-100.0%	$49K-77.9%	N/A	$5K-56.9%	$1K-75.1%	$223K+22.7%	-$197K-157.8%	$12K-99.0%
Income Tax	N/A	N/A	N/A	$527+48.5%	$24K+121.3%	N/A	N/A	$355+135.5%
Net Income	-$737K+67.3%	-$1.6M-85.3%	N/A	-$2.0M-417.4%	-$2.3M-139.5%	-$842K+70.3%	-$732K-90.8%	-$395K+88.1%
EPS (Basic)	-$0.03+76.9%	-$0.060.0%	-$0.11-120.0%	-$0.09-200.0%	-$0.13-62.5%	-$0.06+79.3%	-$0.05+85.7%	-$0.03+96.3%
EPS (Diluted)	-$0.03+76.9%	-$0.06	-$0.11-120.0%	-$0.09	-$0.13	-$0.06+79.3%	-$0.05	-$0.03
Diluted Shares (Avg)	26M+49.9%	25M	N/A	23M	17M	15M+53.7%	N/A	12M

ABVC Balance Sheet

ABVC quarterly balance sheet

Metric	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K
Total Assets	$21.1M+179.3%	$7.5M-3.1%	$7.8M-18.7%	$9.6M-30.1%	$13.7M+18.0%	$11.6M+67.5%	$6.9M+16.6%	$5.9M+124.7%	$2.6M+1390.4%	$177K-82.3%	$1.0M+1433.1%	$65K+1.2%	$65K-78.6%	$302K-18.2%	$369K
Current Assets	$2.5M+14.8%	$2.2M+31.6%	$1.7M-44.5%	$3.0M-61.0%	$7.7M+24.0%	$6.2M+602.9%	$878K+55.0%	$566K-78.6%	$2.6M+1423.2%	$174K-82.6%	$999K+125515.7%	$795	$0-100.0%	$48K-52.6%	$102K
Cash & Equivalents	$681K+174.4%	$248K+312.9%	$60K-29.4%	$85K-98.5%	$5.8M+36.4%	$4.3M+2861.4%	$144K-36.3%	$227K-35.3%	$350K+101.8%	$174K-82.6%	$995K	$0-100.0%	$618-95.4%	$13K-81.4%	$72K
Short-Term Investments	$64K-0.6%	$65K-18.4%	$79K+4.6%	$76K-29.9%	$108K	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	N/A	N/A	N/A	N/A	$26K-74.3%	$101K+6.6%	$95K+7087.2%	$1K	N/A	N/A	$274-65.5%	$7950.0%	$795	N/A	N/A
Accounts Receivable	N/A	N/A	$2K-98.4%	$98K-65.0%	$281K+75.7%	$160K-2.4%	$164K	N/A	N/A	N/A	N/A	$0	$0	$0	N/A
Long-Term Investments	$1.9M-16.8%	$2.3M-10.6%	$2.5M+200.2%	$842K-9.7%	$933K-21.7%	$1.2M-64.6%	$3.4M-3.5%	$3.5M	$0	$0	$0	$0	$0	$0	$0
Total Liabilities	$7.8M+13.9%	$6.8M+4.4%	$6.5M+3.0%	$6.3M+31.4%	$4.8M-46.0%	$8.9M+26.8%	$7.1M-37.5%	$11.3M+156.4%	$4.4M-32.9%	$6.6M+1676.3%	$369K+984.6%	$34K0.0%	$34K-98.3%	$1.9M+6.2%	$1.8M
Current Liabilities	$6.2M-6.0%	$6.6M+7.5%	$6.1M+10.1%	$5.5M+50.1%	$3.7M-23.8%	$4.8M-28.9%	$6.8M-38.0%	$11.0M+149.7%	$4.4M	N/A	$39K+15.0%	$34K0.0%	$34K-98.3%	$1.9M+6.2%	$1.8M
Non-Current Liabilities	$1.6M+519.3%	$258K-39.8%	$429K-46.3%	$800K-29.6%	$1.1M-72.3%	$4.1M+1619.6%	$238K-18.5%	$293K	$0	N/A	$330K	$0	$0	$0	$0
Total Equity	$11.1M+806.2%	$1.2M-21.1%	$1.6M-49.8%	$3.1M-65.0%	$8.8M+157.2%	$3.4M+2377.6%	-$151K+97.3%	-$5.7M-222.0%	-$1.8M+72.5%	-$6.4M-1107.2%	$633K+1919.7%	$31K+2.6%	$31K+101.9%	-$1.6M-12.3%	-$1.5M
Retained Earnings	-$76.9M-11.5%	-$68.9M-7.7%	-$64.0M-16.7%	-$54.9M-42.7%	-$38.5M-50.1%	-$25.6M-61.8%	-$15.9M-29.8%	-$12.2M+22.6%	-$15.8M-39.3%	-$11.3M-3487.9%	-$316K-1258.3%	-$23K+3.3%	-$24K+99.9%	-$30.3M-5.4%	-$28.8M

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'2410-Q/A
Total Assets	$19.4M+19.5%	$19.7M+32.6%	$21.1M+179.3%	$21.2M+172.8%	$16.2M+101.9%	$14.9M+86.5%	$7.5M-3.1%	$7.8M-53.1%
Current Assets	$412K-85.1%	$649K-55.8%	$2.5M+14.8%	$3.3M+52.5%	$2.8M+20.0%	$1.5M-18.1%	$2.2M+31.6%	$2.2M-12.9%
Cash & Equivalents	$32K-91.8%	$140K-7.8%	$681K+174.4%	$192K+39.8%	$388K+212.4%	$152K+399.2%	$248K+312.9%	$137K-72.5%
Short-Term Investments	$62K-4.3%	$62K-4.4%	$64K-0.6%	$65K-8.0%	$65K-13.8%	$65K-14.3%	$65K-18.4%	$71K+3.3%
Inventory	N/A	N/A	N/A	$11K	$11K	$11K	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A	N/A	$2K-0.1%
Long-Term Investments	$2.5M-12.3%	$1.8M-33.1%	$1.9M-16.8%	$2.7M+17.6%	$2.8M+19.4%	$2.8M+11.5%	$2.3M-10.6%	$2.3M-12.8%
Total Liabilities	$7.1M+5.6%	$6.9M-0.2%	$7.8M+13.9%	$6.7M+4.3%	$6.8M+3.8%	$6.9M+6.2%	$6.8M+4.4%	$6.4M-14.5%
Current Liabilities	$5.7M-12.8%	$5.4M-19.9%	$6.2M-6.0%	$6.5M+4.7%	$6.5M+4.6%	$6.7M+9.0%	$6.6M+7.5%	$6.2M+16.5%
Non-Current Liabilities	$1.4M+556.6%	$1.5M+700.9%	$1.6M+519.3%	$176K-9.2%	$219K-15.0%	$189K-44.5%	$258K-39.8%	$194K-91.1%
Total Equity	$10.3M+46.7%	$10.8M+99.3%	$11.1M+806.2%	$12.1M+634.5%	$7.0M+292.7%	$5.4M+218.0%	$1.2M-21.1%	$1.6M-82.0%
Retained Earnings	-$79.2M-9.9%	-$78.4M-12.4%	-$76.9M-11.5%	-$74.1M-5.0%	-$72.0M-2.4%	-$69.8M-0.6%	-$68.9M-7.7%	-$70.6M-13.2%

Not reported in any period shown, so not listed: Goodwill, Long-Term Debt.

ABVC Cash Flow Statement

ABVC quarterly cash flow statement

Metric	TTM	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K
Operating Cash Flow	-$2.7M	-$3.0M-65.1%	-$1.8M+56.8%	-$4.2M+43.4%	-$7.4M+2.6%	-$7.6M-66.5%	-$4.6M-45.6%	-$3.1M-248.1%	-$901K+39.4%	-$1.5M	N/A	$3K+187.7%	$1K+103.1%	-$38K+95.9%	-$915K+42.6%	-$1.6M
Depreciation & Amortization	N/A	$25K-20.9%	$32K+12.2%	$29K+19.9%	$24K+98.4%	$12K-67.7%	$37K-32.6%	$55K+26.3%	$44K	N/A	N/A	N/A	N/A	$24K-27.8%	$33K-3.3%	$34K
Stock-Based Compensation	N/A	$4.1M+49.4%	$2.8M+1391.6%	$186K-97.4%	$7.0M+32.6%	$5.3M+28.0%	$4.1M+18484.7%	$22K-22.5%	$29K-81.5%	$155K-61.0%	$398K	N/A	N/A	N/A	N/A	N/A
Capital Expenditures	N/A	N/A	N/A	$21K-82.3%	$120K+583.8%	$18K	N/A	N/A	N/A	N/A	N/A	N/A	N/A	$0-100.0%	$350-98.8%	$30K
Free Cash Flow	N/A	N/A	N/A	-$4.2M+44.0%	-$7.5M+1.3%	-$7.6M	N/A	N/A	N/A	N/A	N/A	N/A	N/A	-$38K+95.9%	-$915K+43.6%	-$1.6M
Investing Cash Flow	-$597K	-$1.2M	N/A	-$360K+79.1%	-$1.7M-113.6%	-$806K-257.5%	-$225K-538.7%	-$35K+77.4%	-$156K	N/A	N/A	$0	$0	$0+100.0%	-$20K+49.6%	-$39K
Financing Cash Flow	$2.2M	$4.6M+134.2%	$2.0M-48.8%	$3.9M-3.6%	$4.0M-59.8%	$10.0M+4.5%	$9.6M+209.9%	$3.1M+244.3%	$897K-42.5%	$1.6M	N/A	$0	$0-100.0%	$25K-97.1%	$876K-48.5%	$1.7M

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'2410-Q/A
Operating Cash Flow	-$244K+72.7%	-$894K-65.7%	-$588K+16.3%	-$965K-1701.7%	-$894K-322.9%	-$540K+43.5%	-$702K-63.1%	$60K+104.4%
Depreciation & Amortization	$12K-10.3%	$6K-17.6%	$6K-44.4%	$25K-11.5%	$14K+3.1%	$7K+446.0%	$10K+37.4%	$29K+283.8%
Stock-Based Compensation	$253K-83.9%	$787K+1514.4%	N/A	$1.1M+1085.1%	$1.6M+455.6%	$49K-97.6%	N/A	$96K-88.3%
Investing Cash Flow	-$102K	$47K	-$30K	-$513K-1245.2%	N/A	N/A	N/A	$45K+160.8%
Financing Cash Flow	$226K-88.3%	-$342K-179.8%	$1.1M+221.0%	$1.2M+1579.7%	$1.9M+140.3%	$429K-53.6%	$336K+774.1%	-$81K-104.9%

Not reported in any period shown, so not listed: Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.

ABVC Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

ABVC quarterly financial ratios

Metric	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K
Gross Margin	N/A	99.9%+198.0pp	-98.2%-168.6pp	70.5%-28.1pp	98.6%+2.4pp	96.1%-1.0pp	97.1%	-2563.6%	N/A	N/A	84.5%	N/A	N/A	N/A	N/A
Operating Margin	-2416.0%	-923.3%	-4439.2%	-1558.5%	-3290.1%	-1760.9%	-492.9%	-40031.1%	N/A	N/A	N/A	N/A	-2276.3%	-20004.3%	N/A
Net Margin	-2671.8%	-962.1%	-5109.3%	-1693.5%	-3608.5%	-2193.1%	-560.5%	-87184.2%	N/A	N/A	-960.7%	N/A	-2906.8%	-18718.6%	-38202.2%
Return on Equity	-71.2%+328.7pp	-399.9%+101.3pp	-501.1%+28.9pp	-530.0%-384.8pp	-145.2%+162.9pp	-308.1%	N/A	N/A	N/A	N/A	-5.1%+69.0pp	-74.1%+666.5pp	-740.6%	N/A	N/A
Return on Assets	-37.5%+27.5pp	-65.0%+35.0pp	-100.0%+71.4pp	-171.4%-77.7pp	-93.7%-2.5pp	-91.3%-34.5pp	-56.8%+45.3pp	-102.1%+58.4pp	-160.5%	N/A	-3.2%+32.3pp	-35.5%+314.9pp	-350.4%+3.4pp	-353.8%-23.9pp	-329.9%
Current Ratio	0.41+0.1x	0.33+0.1x	0.27-0.3x	0.54-1.5x	2.07+0.8x	1.27+1.1x	0.13+0.1x	0.05-0.5x	0.60	N/A	25.51+25.5x	0.020.0x	0.000.0x	0.020.0x	0.06
Debt-to-Equity	0.70-4.9x	5.56+1.4x	4.20+2.2x	2.05+1.5x	0.55-2.1x	2.60	N/A	N/A	N/A	N/A	0.58-0.5x	1.090.0x	1.11	N/A	N/A
Asset Turnover	0.01-0.1x	0.070.0x	0.02-0.1x	0.10+0.1x	0.030.0x	0.04-0.1x	0.10+0.1x	0.00	N/A	N/A	0.000.0x	0.00-0.1x	0.12+0.1x	0.020.0x	0.01
FCF Margin	N/A	N/A	-2760.6%	-775.2%	-2140.3%	N/A	N/A	N/A	N/A	N/A	N/A	N/A	-485.0%	-16021.6%	-50877.7%

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'2410-Q/A
Gross Margin	N/A	N/A	N/A	100.0%+0.1pp	N/A	N/A	100.0%	99.9%+186.4pp
Operating Margin	N/A	N/A	N/A	-246.8%	N/A	N/A	-35837.4%	-77.7%
Net Margin	N/A	N/A	N/A	-256.6%	N/A	N/A	-37211.3%	-101.4%
Return on Equity	-7.2%+25.0pp	-14.5%+1.1pp	N/A	-16.9%+7.1pp	-32.2%+20.6pp	-15.6%+151.2pp	-59.7%-35.0pp	-24.0%+12.4pp
Return on Assets	-3.8%+10.1pp	-7.9%-2.3pp	N/A	-9.6%-4.5pp	-13.9%-2.2pp	-5.7%+29.9pp	-9.7%-4.8pp	-5.1%+14.9pp
Current Ratio	0.07-0.4x	0.12-0.1x	0.41+0.1x	0.51+0.2x	0.42+0.1x	0.22-0.1x	0.33+0.1x	0.35-0.1x
Debt-to-Equity	0.69-0.3x	0.64-0.6x	0.70-4.9x	0.56-3.4x	0.96-2.7x	1.28-2.6x	5.56+1.4x	3.92+3.1x
Asset Turnover	N/A	N/A	N/A	0.040.0x	N/A	N/A	0.000.0x	0.050.0x

Not reported in any period shown, so not listed: FCF Margin.

Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Operating Margin, Net Margin.

Note: The current ratio is below 1.0 (0.41), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Similar Companies

Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.

Company	Fiscal year	Revenue	Net income	Net margin	Market cap	Health score
ABVC BioPharma, Inc. ABVC	FY2025	$296K	-$7.9M	N/A	$26.0M	—
NRX Pharmaceuticals, Inc. NRXP	FY2025	$1.2M	-$28.6M	N/A	$147.2M	42/100
Sol-Gel Technologies Ltd. SLGL	FY2025	$19.4M	-$6.1M	-31.6%	$215.9M	91/100
Adlai Nortye Group Ltd. American ANL	FY2025	$5.0M	-$109.2M	N/A	$979.5M	31/100
Applied Therapeutics, Inc. APLT	FY2024	$455K	-$105.6M	N/A	$14.9M	—
Celularity Inc. CELU	FY2025	$26.6M	-$91.7M	N/A	$40.8M	50/100

Where ABVC BioPharma, Inc. Ranks

Frequently Asked Questions

What is ABVC BioPharma, Inc.'s annual revenue?

ABVC BioPharma, Inc. (ABVC) reported $296K in total revenue for fiscal year 2025. This represents a -41.9% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is ABVC BioPharma, Inc.'s revenue growing?

ABVC BioPharma, Inc. (ABVC) revenue declined by 41.9% year-over-year, from $510K to $296K in fiscal year 2025.

Is ABVC BioPharma, Inc. profitable?

No, ABVC BioPharma, Inc. (ABVC) reported a net income of -$7.9M in fiscal year 2025.

What is ABVC BioPharma, Inc.'s EBITDA?

ABVC BioPharma, Inc. (ABVC) had EBITDA of -$7.1M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

What is ABVC BioPharma, Inc.'s return on equity (ROE)?

ABVC BioPharma, Inc. (ABVC) has a return on equity of -71.2% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is ABVC BioPharma, Inc.'s operating cash flow?

ABVC BioPharma, Inc. (ABVC) recorded an outflow of $3.0M in operating cash flow during fiscal year 2025, representing cash used by core business activities.

What are ABVC BioPharma, Inc.'s total assets?

ABVC BioPharma, Inc. (ABVC) had $21.1M in total assets as of fiscal year 2025, including both current and long-term assets.

How much does ABVC BioPharma, Inc. spend on research and development?

ABVC BioPharma, Inc. (ABVC) invested $121K in research and development during fiscal year 2025.

How many shares does ABVC BioPharma, Inc. have outstanding?

ABVC BioPharma, Inc. (ABVC) had 25M shares outstanding as of fiscal year 2025.

What is ABVC BioPharma, Inc.'s current ratio?

ABVC BioPharma, Inc. (ABVC) had a current ratio of 0.41 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.

What is ABVC BioPharma, Inc.'s debt-to-equity ratio?

ABVC BioPharma, Inc. (ABVC) had a debt-to-equity ratio of 0.70 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is ABVC BioPharma, Inc.'s return on assets (ROA)?

ABVC BioPharma, Inc. (ABVC) had a return on assets of -37.5% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is ABVC BioPharma, Inc.'s P/E ratio?

ABVC BioPharma, Inc. (ABVC) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (FY2025). The market capitalization is $26.0M as of Sep 11, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

What is ABVC BioPharma, Inc.'s price-to-sales ratio?

ABVC BioPharma, Inc. (ABVC) trades at 87.9x sales, its market capitalization divided by revenue of $296K revenue, FY2025. The market capitalization is $26.0M as of Sep 11, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

How does ABVC BioPharma, Inc.'s liquidity compare with its operating cash outflow?

At the end of fiscal year 2025, ABVC BioPharma, Inc. (ABVC) held $2.6M in cash, cash equivalents and investments, and reported an operating cash outflow of $3.0M over that year. Dividing the one by the other, the reported balance equals about 11 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.

What is ABVC BioPharma, Inc.'s Altman Z-Score?

ABVC BioPharma, Inc. (ABVC) has an Altman Z-Score of -4.41, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

What is ABVC BioPharma, Inc.'s Piotroski F-Score?

ABVC BioPharma, Inc. (ABVC) has a Piotroski F-Score of 3 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are ABVC BioPharma, Inc.'s earnings high quality?

ABVC BioPharma, Inc. (ABVC) reported a net loss of $7.9M while operations used $3.0M of cash. With neither figure positive, the ratio between the two carries no quality signal. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can ABVC BioPharma, Inc. cover its interest payments?

ABVC BioPharma, Inc. (ABVC) reported an operating loss of $7.2M against $6K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.