ABVC (ABVC) files Form 12b-25: late 10-Q for March 31, 2026

Rhea-AI Filing Summary

ABVC BioPharma, Inc. notified the SEC it could not timely file its Form 10-Q for the period ended March 31, 2026 and submitted a Form 12b-25 explaining the delay. Management states it cannot finalize the XBRL exhibit without "unreasonable effort or expense" and expects to file within the prescribed extension period.

The notification, signed by Principal Executive Officer Uttam Patil on May 15, 2026, indicates routine contact information and confirms prior periodic reports have been filed. The filing does not disclose changes to results of operations.

Insights

Compliance Officer

Routine late-filing notice citing XBRL finalization delay; no financial changes disclosed.

The filing uses Rule 12b-25 to notify the Commission that the Form 10-Q for March 31, 2026 could not be completed because the registrant could not finalize the XBRL exhibit without unreasonable effort or expense. The notice states management expects to file within the permitted extension.

Operational impact depends on the timing of the eventual 10-Q filing; subsequent filings should be reviewed for any revisions to reported results or additional qualifiers. Contact information is provided for follow-up.

Key Figures

Period Ended: March 31, 2026 Notification Date: May 15, 2026 Extension Window (10-Q): fifth calendar day +1 more

4 metrics

Period Ended March 31, 2026 Form 10-Q reporting period

Notification Date May 15, 2026 Form 12b-25 signature date

Extension Window (10-Q) fifth calendar day per Rule 12b-25(b) for quarterly reports

Contact Phone 510-668-0881 Registrant contact for notification

Key Terms

Rule 12b-25, XBRL exhibit, Form 10-Q

3 terms

Rule 12b-25 regulatory

"The Registrant is unable to finalize the Form 10-Q and XBRL exhibit"

Rule 12b-25 is an SEC filing provision that lets a company notify regulators and the public that it cannot file a required periodic report (like a quarterly or annual report) on time and explains the reason for the delay. For investors, the notice is a formal heads-up that financial information will arrive late—similar to a company calling to say it will be late turning in homework—so it signals increased uncertainty and may affect trading and risk assessments until the filing is available.

XBRL exhibit technical

"unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline"

Form 10-Q regulatory

"Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for March 31, 2026"

A Form 10-Q is a detailed report that publicly traded companies are required to file with regulators three times a year, providing an update on their financial health and business activities. It is important for investors because it offers timely insights into a company's performance, helping them make informed decisions about buying or selling stocks. Think of it as a regular check-up report that shows how well a company is doing.

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

(CHECK ONE): ☐ Form 10-K ☐  Form 20-F ☐ Form 11-K ☒ Form 10-Q ☐ Form N-SAR

For Period Ended: March 31, 2026

☐ Transition Report on Form 10-K

☐ Transition Report on Form 20-F

☐ Transition Report on Form 11-K

☐ Transition Report on Form 10-Q

☐ Transition Report on Form N-SAR

For the Transaction Period Ended:                                       

READ INSTRUCTION (ON BACK PAGE) BEFORE PREPARING FORM. PLEASE PRINT OR TYPE.
NOTHING IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION HAS VERIFIED ANY INFORMATION CONTAINED HEREIN.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I - REGISTRANT INFORMATION

ABVC BioPharma, Inc.

Full Name of Registrant

Former Name if Applicable

44370 Old Warm Springs Blvd.

Address of Principal Executive Office (Street and Number)

Fremont, CA 94538

City, State and Zip Code

PART II - RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

☒	(a)	The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
☒	(b)	The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report of transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and
☐	(c)	The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III - NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The Registrant is unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for March 31, 2026 within the prescribed extension period.

SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

PART IV - OTHER INFORMATION

(1)	Name and telephone number of person to contact in regard to this notification
	Uttam Patil		510		668-0881
	(Name)		(Area Code)		(Telephone Number)
(2)	Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).
					☒ Yes       ☐ No
(3)	Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?
					☐ Yes       ☒ No
	If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

2

ABVC BioPharma, Inc.
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
Date	May 15, 2026	By	/s/ Uttam Patil
			Uttam Patil, Principal Executive Officer

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.

ATTENTION

INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT
CONSTITUTE FEDERAL CRIMINAL VIOLATIONS
(SEE 18 U.S.C. 1001)

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FAQ

Why did ABVC (ABVC) submit a Form 12b-25 for the March 31, 2026 10-Q?

ABVC states it could not finalize the Form 10-Q and XBRL exhibit prior to the deadline due to the effort and expense required. Management believes it can complete and file the Form 10-Q within the allowed extension period.

When did ABVC sign and file the Form 12b-25 notification?

The notification was signed by Principal Executive Officer Uttam Patil on May 15, 2026. That signature certifies the company provided the Rule 12b-25 explanation and contact information in the filing.

Does the Form 12b-25 say ABVC expects material changes to results?

The Form 12b-25 indicates No anticipation of a significant change in results of operations from the comparable prior period. The notice does not attach any narrative quantifying changes to earnings.

What timeframe does Rule 12b-25 allow for filing a late Form 10-Q?

The form notes that a quarterly report or portion thereof may be filed on or before the fifth calendar day following the prescribed due date when relief under Rule 12b-25(b) is claimed. ABVC referenced that extension period.