ABVC BioPharma Inc. 2026年季度报告

TABLE OF CONTENTS PART IFINANCIAL INFORMATION PART IIOTHER INFORMATION CAUTIONARY NOTE ON FORWARD LOOKING STATEMENTS This Quarterly Report on Form 10-Q (this “Report”) contains “forward-looking statements” which discuss matters that are nothistorical facts. Because they discuss future events or conditions, forward-looking statements may include words such as “anticipate,”“believe,” “estimate,” “intend,” “could,” “should,” “would,” “may,” “seek,” “plan,” “might,” “will,” “expect,” “predict,” “project,”“forecast,” “potential,” “continue” and negatives thereof or similar expressions. Forward-looking statements speak only as of the datethey are made, are based on various underlying assumptions and current expectations about the future and are not guarantees. Suchstatements involve known and unknown risks, uncertainties and other factors that may cause our actual results, level of activity, These forward-looking statements represent our intentions, plans, expectations, assumptions and beliefs about future events and aresubject to risks, uncertainties and other factors. Many of those factors are outside of our control and could cause actual results to differmaterially from the results expressed or implied by those forward-looking statements. Factors that could cause or contribute to suchdifferences in results and outcomes include, without limitation, those specifically addressed under the headings “Risks Factors” and“Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our annual report on Form 10-K and itsamendment filed with the Securities and Exchange Commission (the “SEC” OR “Commission”); in “Management’s Discussion andAnalysis of Financial Condition and Results of Operations” in this Report, and information contained in other reports that we file with There are important factors that could cause actual results to vary materially from those described in this report as anticipated,estimated or expected, including, but not limited to: the effects of the COVID-19 outbreak, including on the demand for our products;the duration of the COVID-19 outbreak and severity of such outbreak in regions where we operate;the pace of recovery following theCOVID-19 outbreak;our ability to implement cost containment and business recovery strategies;the adverse effects of the COVID-19outbreak on our business or the market price of our ordinary shares; competition in the industry in which we operate and the impact ofsuch competition on pricing, revenues and margins, volatility in the securities market due to the general economic downturn; SECregulations which affect trading in the securities of “penny stocks,” and other risks and uncertainties. Except as required by law, weassume no obligation to update any forward-looking statements publicly, or to update the reasons actual results could differ materiallyfrom those anticipated in any forward- looking statements, even if new information becomes available in the future. Depending on the As used in this Report, the terms “we”, “us”, “our”, and “our Company” and “the Company” refer to ABVC BioPharma, Inc. and itssubsidiaries, unless otherwise indicated. PART I - FINANCIAL INFORMATION ABVC BIOPHARMA, INC. AND SUBSIDIARIESNOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 1. ORGANIZATION AND DESCRIPTION OF BUSINESS ABVC BioPharma, Inc. (the “Company”), formerly known as American BriVision (Holding) Corporation, a Nevada corporation,through the Company’s operating entity, American BriVision Corporation (“BriVision”), which was incorporated in July 2015 in theState of Delaware, engages in biotechnology to fulfill unmet medical needs and focuses on the development of new drugs and medicaldevices derived from plants. BriVision develops its pipeline by carefully tracking new medical discoveries or medical devicetechnologies in research institutions in the Asia-Pacific region. Pre-clinical, disease animal model and Phase I safety studies areexamined closely by the Company to identify drugs that BriVision believes demonstrate efficacy and safety. Once a drug appears to bea good candidate for development and ultimately commercialization, BriVision licenses the drug or medical device from the original The Company has three wholly-owned subsidiaries, BriVision, BioLite Holding Inc. (“BioLite Holding”), BioKey (Cayman), Inc(“BioKey Cayman”), and a majority-owned subsidiary, AiBtl BioPharma Inc. (“AiBtl”). BioLite Holding was incorporated in the State of Nevada with wholly owned subsidiary BioLite BVI, Inc. (“BioLite BVI”) that wasincorporated in the British Virgin Islands. BioLite BVI holds 73% ownership of BioLite Inc. (“BioLite Taiwan”), a Taiwanesecorporation that was founded in February 2006. BioLite Taiwan has been in the business of developing new drugs since it was Yun Zhi Yi Co. Ltd. (“Yun Zhi Yi”), a Taiwanese entity in which BioLite holds a 90% stake and Shuling Jiang, a director andbeneficial owner of more than 10% of the