Abvc Biopharma Inc Financials
This page shows Abvc Biopharma Inc (ABVC) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 16 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).
ABVC's tiny revenue base leaves it reliant on external financing, with expense cuts driving swings in cash burn.
Across FY2023-FY2025, revenue stayed under$510K while financing inflows remained positive each year; that combination shows the operating platform is still too small to carry its own cost base. The FY2024 easing in operating cash burn from-$4.2M to-$1.8M came alongside sharply lower SG&A and R&D, so the improvement appears driven more by spending restraint than by commercial scale.
FY2025 liquidity was tight: cash was only
Leverage looked materially better in FY2025 because debt-to-equity fell to 0.7x from 5.6x a year earlier, indicating a recapitalization of the balance sheet rather than simple operating improvement. But operating cash flow was still
Financial Health Signals
Based on FY2025 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →
Health score ≠ stock price. This rates the quality of Abvc Biopharma Inc's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Abvc Biopharma Inc has an operating margin of -2416.0%, meaning the company retains $-2416 of operating profit per $100 of revenue. This below-average margin results in a low score of 0/100, suggesting thin profitability after operating expenses. This is down from -923.3% the prior year.
Abvc Biopharma Inc's revenue declined 41.9% year-over-year, from $510K to $296K. This contraction results in a growth score of 99/100.
Abvc Biopharma Inc carries a low D/E ratio of 0.70, meaning only $0.70 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 88/100, indicating a strong balance sheet with room for future borrowing.
Abvc Biopharma Inc's current ratio of 0.41 is below the typical benchmark, resulting in a score of 2/100. This tight liquidity could limit financial flexibility if cash inflows slow.
Abvc Biopharma Inc generates a -71.2% ROE, indicating limited profit relative to shareholders' investment. This results in a returns score of 0/100. This is up from -399.9% the prior year.
Abvc Biopharma Inc passes 3 of 9 financial strength tests. 2 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, neither operating efficiency signal passes.
For every $1 of reported earnings, Abvc Biopharma Inc generates $0.38 in operating cash flow (-$3.0M OCF vs -$7.9M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Abvc Biopharma Inc earns $-1296.5 in operating income for every $1 of interest expense (-$7.2M vs $6K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
Key Financial Metrics
Earnings & Revenue
Abvc Biopharma Inc generated $296K in revenue in fiscal year 2025. This represents a decrease of 41.9% from the prior year.
Abvc Biopharma Inc's EBITDA was -$7.1M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 52.5% from the prior year.
Abvc Biopharma Inc reported -$7.9M in net income in fiscal year 2025. This represents a decrease of 61.3% from the prior year.
Abvc Biopharma Inc earned $-0.39 per diluted share (EPS) in fiscal year 2025. This represents an increase of 7.1% from the prior year.
Cash & Balance Sheet
Abvc Biopharma Inc held $681K in cash against $0 in long-term debt as of fiscal year 2025.
Abvc Biopharma Inc had 25M shares outstanding in fiscal year 2025. This represents an increase of 80.6% from the prior year.
Margins & Returns
Abvc Biopharma Inc's operating margin was -2416.0% in fiscal year 2025, reflecting core business profitability. This is down 1492.6 percentage points from the prior year.
Abvc Biopharma Inc's net profit margin was -2671.8% in fiscal year 2025, showing the share of revenue converted to profit. This is down 1709.7 percentage points from the prior year.
Abvc Biopharma Inc's ROE was -71.2% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is up 328.7 percentage points from the prior year.
Capital Allocation
Abvc Biopharma Inc invested $121K in research and development in fiscal year 2025. This represents a decrease of 32.5% from the prior year.
ABVC Income Statement
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Revenue | N/A | N/A | $796K | N/A | N/A | $2K-99.5% | $389K+232.3% | $117K |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A | $0-100.0% | $296+55.8% | $190 |
| Gross Profit | N/A | N/A | $796K | N/A | N/A | $2K-99.5% | $389K+232.6% | $117K |
| R&D Expenses | $33K | N/A | $30K-10.2% | $33K+15.3% | $29K-9.8% | $32K-15.5% | $38K-6.4% | $40K |
| SG&A Expenses | $752K | N/A | $798K+15.7% | $690K+12.1% | $615K+97.6% | $311K-44.1% | $558K-14.7% | $654K |
| Operating Income | -$1.6M | N/A | -$2.0M+14.4% | -$2.3M-231.2% | -$693K+1.6% | -$705K-133.1% | -$302K+64.9% | -$860K |
| Interest Expense | $49K | N/A | $5K+2.2% | $5K-97.8% | $223K+213.2% | -$197K-1763.4% | $12K+194.5% | $4K |
| Income Tax | N/A | N/A | $527-97.8% | $24K | N/A | N/A | $355+100.3% | -$111K |
| Net Income | -$1.6M | N/A | -$2.0M+9.5% | -$2.3M-168.0% | -$842K-15.1% | -$732K-85.3% | -$395K+58.1% | -$942K |
| EPS (Diluted) | $-0.06 | N/A | $-0.09+30.8% | $-0.13-116.7% | $-0.06 | N/A | $-0.03+62.5% | $-0.08 |
ABVC Balance Sheet
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $19.7M-6.3% | $21.1M-0.7% | $21.2M+30.6% | $16.2M+9.2% | $14.9M+97.3% | $7.5M-3.1% | $7.8M-3.3% | $8.0M |
| Current Assets | $649K-74.1% | $2.5M-24.5% | $3.3M+19.6% | $2.8M+88.5% | $1.5M-32.6% | $2.2M+0.4% | $2.2M-5.9% | $2.3M |
| Cash & Equivalents | $140K-79.4% | $681K+254.8% | $192K-50.5% | $388K+155.1% | $152K-38.7% | $248K+80.8% | $137K+10.5% | $124K |
| Inventory | N/A | N/A | $11K0.0% | $11K0.0% | $11K | N/A | N/A | N/A |
| Accounts Receivable | N/A | N/A | N/A | N/A | N/A | N/A | $2K-0.1% | $2K |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $6.9M-11.1% | $7.8M+15.6% | $6.7M-0.5% | $6.8M-2.4% | $6.9M+1.5% | $6.8M+5.8% | $6.4M-1.0% | $6.5M |
| Current Liabilities | $5.4M-12.5% | $6.2M-5.8% | $6.5M+0.2% | $6.5M-2.9% | $6.7M+2.6% | $6.6M+5.0% | $6.2M0.0% | $6.2M |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | $10.8M-3.1% | $11.1M-7.9% | $12.1M+72.0% | $7.0M+29.8% | $5.4M+340.8% | $1.2M-25.3% | $1.6M-8.1% | $1.8M |
| Retained Earnings | -$78.4M-2.0% | -$76.9M-3.7% | -$74.1M-2.8% | -$72.0M-3.2% | -$69.8M-1.2% | -$68.9M+2.3% | -$70.6M-0.3% | -$70.4M |
ABVC Cash Flow Statement
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$894K-52.2% | -$588K+39.1% | -$965K-7.9% | -$894K-65.6% | -$540K+23.1% | -$702K-1265.8% | $60K+128.5% | -$211K |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | $47K+258.9% | -$30K+94.2% | -$513K | N/A | N/A | N/A | $45K | N/A |
| Financing Cash Flow | -$342K-131.7% | $1.1M-10.4% | $1.2M-37.5% | $1.9M+349.5% | $429K+27.7% | $336K+512.8% | -$81K-110.1% | $802K |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
ABVC Financial Ratios
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | 100.0% | N/A | N/A | 100.0%+0.1pp | 99.9%+0.1pp | 99.8% |
| Operating Margin | N/A | N/A | -246.8% | N/A | N/A | -35837.4%-35759.8pp | -77.7%+656.6pp | -734.2% |
| Net Margin | N/A | N/A | -256.6% | N/A | N/A | -37211.3%-37109.9pp | -101.4%+703.0pp | -804.4% |
| Return on Equity | -14.5% | N/A | -16.9%+15.2pp | -32.2%-16.6pp | -15.6%+44.1pp | -59.7%-35.6pp | -24.0%+28.7pp | -52.8% |
| Return on Assets | -7.9% | N/A | -9.6%+4.3pp | -13.9%-8.2pp | -5.7%+4.0pp | -9.7%-4.6pp | -5.1%+6.6pp | -11.7% |
| Current Ratio | 0.12-0.3 | 0.41-0.1 | 0.51+0.1 | 0.42+0.2 | 0.22-0.1 | 0.33-0.0 | 0.35-0.0 | 0.37 |
| Debt-to-Equity | 0.64-0.1 | 0.70+0.1 | 0.56-0.4 | 0.96-0.3 | 1.28-4.3 | 5.56+1.6 | 3.92+0.3 | 3.64 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Note: The current ratio is below 1.0 (0.41), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
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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, with a net profit margin of -2671.8%.
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 operating margin?
Abvc Biopharma Inc (ABVC) had an operating margin of -2416.0% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is Abvc Biopharma Inc's net profit margin?
Abvc Biopharma Inc (ABVC) had a net profit margin of -2671.8% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
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) generated -$3.0M in operating cash flow during fiscal year 2025, representing cash generated from 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.
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 cash runway?
Based on fiscal year 2025 data, Abvc Biopharma Inc (ABVC) had $681K in cash against an annual operating cash burn of $3.0M. This gives an estimated cash runway of approximately 3 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.
What is Abvc Biopharma Inc's Piotroski F-Score?
Abvc Biopharma Inc (ABVC) has a Piotroski F-Score of 3 out of 9, indicating weak financial health. 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) has an earnings quality ratio of 0.38x, considered low quality (accrual-driven). 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) has an interest coverage ratio of -1296.5x, meaning it can struggle to cover its interest obligations. 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.
How financially healthy is Abvc Biopharma Inc?
Abvc Biopharma Inc (ABVC) scores 31 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.