ABVC BioPharma, Inc. (ABVC)

ABVC BioPharma Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	0.03	0.68	0.25	0.06	0.09	5.83
Short-Term Investments	0.06	0.06	0.06	0.08	0.08	0.11
Cash & Short-Term Investments	0.09	0.75	0.31	0.14	0.16	5.94
Cash Growth	-79.19%	138.20%	124.51%	-13.41%	-97.29%	38.93%
Accounts Receivable	-	-	-	0.01	0.86	0.43
Other Receivables	0.04	-	-	-	-	-
Receivables	0.17	0.76	1.16	0.76	1.37	0.43
Inventory	-	-	-	-	-	0.03
Prepaid Expenses	0.15	0.35	0.1	0.1	0.15	0.53
Restricted Cash	-	0.65	0.62	0.66	1.31	0.74
Total Current Assets	0.41	2.5	2.18	1.66	2.99	7.65
Property, Plant & Equipment	14.58	14.75	1.15	1.38	1.74	2
Long-Term Investments	2.49	1.88	2.26	2.53	0.84	0.93
Long-Term Deferred Tax Assets	-	-	-	-	0.12	0.98
Other Long-Term Assets	1.92	1.93	1.95	2.22	3.15	1.59
Total Assets	19.4	21.06	7.54	7.78	9.58	13.7

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accrued Expenses	3.13	3.2	2.95	3.12	2.44	1.3
Short-Term Debt	0.32	0.76	1.46	0.92	1.91	1.87
Current Portion of Long-Term Debt	0.8	0.8	1.09	1.04	0.34	-
Current Portion of Leases	0.36	0.32	0.4	0.4	0.37	0.35
Current Income Taxes Payable	-	0.01	-	0.11	-	-
Current Unearned Revenue	0.01	0.01	0.08	0.08	0.01	0.01
Other Current Liabilities	1.07	1.07	0.57	0.43	0.47	0.17
Total Current Liabilities	5.69	6.16	6.56	6.1	5.54	3.69
Long-Term Leases	1.41	1.6	0.24	0.41	0.79	1.12
Other Long-Term Liabilities	0.03	-	0.02	0.02	0.01	0.01
Total Liabilities	7.13	7.76	6.82	6.53	6.34	4.83

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.03	0.03	0.01	0.01	0	0.03
Additional Paid-In Capital	97.72	96.01	78.6	73.98	67.94	58.11
Retained Earnings	-79.16	-76.86	-68.95	-64.05	-54.9	-38.48
Treasury Stock	-8.91	-8.91	-8.91	-8.9	-9.1	-9.1
Comprehensive Income & Other	0.6	0.85	0.48	0.52	-0.84	-1.72
Total Common Equity	10.29	11.11	1.23	1.55	3.1	8.84
Minority Interest	1.98	2.19	-0.5	-0.3	0.14	0.03
Shareholders' Equity	12.27	13.3	0.72	1.25	3.24	8.87
Total Liabilities & Equity	19.4	21.06	7.54	7.78	9.58	13.7

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	2.89	3.47	3.2	2.77	3.41	3.34
Net Cash (Debt)	-2.79	-2.73	-2.88	-2.63	-3.25	2.6
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.11	-0.14	-0.25	-0.61	-1.03	1.04
Filing Date Shares Outstanding	25.92	24.71	15.05	10.53	3.28	3
Total Common Shares Outstanding	25.49	24.32	13.14	7.91	3.26	2.87
Working Capital	-5.28	-3.66	-4.38	-4.45	-2.56	3.96
Book Value Per Share	0.40	0.46	0.09	0.20	0.95	3.09
Tangible Book Value	10.29	11.11	1.23	1.55	3.1	8.84
Tangible Book Value Per Share	0.40	0.46	0.09	0.20	0.95	3.09
Land	12.68	12.69	0.34	0.36	0.36	0.4
Buildings	2.22	2.22	2.22	2.23	2.23	2.24
Machinery	1.32	1.31	1.29	1.31	1.29	1.21

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Aug 12, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 28, 2026

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