Every 10-Q that Abvc Biopharma Inc (ABVC) has filed with the SEC in the last 24 months is listed below, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.
A 10-Q covers the quarterly report filed between annual reports, so if you follow ABVC and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full ABVC filings page.
ABVC BioPharma, Inc. reported no revenues for the three and six months ended June 30, 2026, and continued to incur losses. Net loss was $810,481 for the quarter and $2,500,418 for the first half of 2026, with basic and diluted loss per share of $0.03 and $0.09, respectively.
Total assets were $19.4 million as of June 30, 2026, down from $21.1 million at December 31, 2025, while total liabilities were $7.1 million, resulting in total equity of $12.3 million. Cash and cash equivalents declined sharply to $31,944, and the company disclosed a working capital deficit of $5,282,776.
Operating activities used $1,138,656 of cash in the first half of 2026, and management stated that recurring losses, negative operating cash flows, limited cash, and the working capital deficit raise substantial doubt about the company’s ability to continue as a going concern absent improved operations and additional financing.
ABVC BioPharma, Inc. reported no revenue for the three months ended March 31, 2026 and a net loss of $1.69 million, compared with a $0.94 million loss a year earlier. Higher operating expenses, especially $0.79 million of stock-based compensation, drove the wider loss.
Cash and cash equivalents fell to $140,324 as of March 31, 2026, from $1.33 million in cash and restricted cash at year-end 2025, with operating activities using $894,243 of cash in the quarter. The company reported a working capital deficit of $4.74 million and disclosed that these conditions raise substantial doubt about its ability to continue as a going concern.
Total assets were $19.73 million, including $12.82 million of property and equipment, against total liabilities of $6.90 million. Stockholders’ equity attributable to ABVC was $10.77 million, and noncontrolling interests added $2.06 million. The company modestly strengthened equity through warrant exercises and private placements, increasing common shares outstanding to 25,767,664 at March 31, 2026 and 26,000,442 as of May 14, 2026.
ABVC BioPharma, Inc. is restating its unaudited quarterly results for the period ended September 30, 2025 after management concluded prior statements should no longer be relied upon. The company reversed $795,950 of previously recognized licensing revenue tied to payments from OncoX and ForSeeCon that were determined to be effectively funded by related party BioFirst or did not meet contractual funding conditions.
ABVC also changed how it valued land acquired from a director in Taiwan, increasing the recorded cost of the property by $798,486 to $4,656,461 based on the fair value of equity and warrants issued. For the nine months ended September 30, 2025, restated results show no revenue, a net loss of $5,360,496, and net cash used in operating activities of $2,398,717. The company reports a working capital deficit of $3,230,901 and states that these conditions raise substantial doubt about its ability to continue as a going concern, noting it will need improved operations, additional capital, or related-party support.
ABVC BioPharma filed its Q3 2025 Form 10‑Q, reporting revenues of $795,950 for the quarter and $795,950 for the nine months. The company posted a net loss of $1,287,523 for Q3 and $4,564,546 for the nine months, with basic and diluted net loss per share of $0.05 and $0.23, respectively.
Total assets were $21,176,299 as of September 30, 2025, up from $7,539,907 at December 31, 2024, largely reflecting property and equipment, net, of $12,055,642, including land acquisitions in Taiwan. Cash and cash equivalents were $192,068, with restricted cash of $661,843. The company reported a working capital deficit of $2,434,951 and stated that these conditions give rise to substantial doubt about its ability to continue as a going concern.
Operating cash outflow was $1,567,264 for the nine months, offset by $3,488,478 provided by financing activities. The company recognized collaboration revenues from related‑party licensing, including $595,950 from an OncoX agreement and $200,000 from a FEYE amendment during the nine months. ABVC restated prior periods to correct share‑based payment accounting, interest recognition on a convertible note, and non‑controlling interest presentation. Shares outstanding were 24,301,089 as of October 30, 2025.