ABVC BioPharma Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	0.19	0.25	0.06	0.09	5.83	4.27
Short-Term Investments	0.07	0.06	0.08	0.08	0.11	-
Cash & Short-Term Investments	0.26	0.31	0.14	0.16	5.94	4.27
Cash Growth	23.58%	124.51%	-13.41%	-97.29%	38.93%	2861.44%
Accounts Receivable	-	-	0.01	0.86	0.43	0.3
Other Receivables	-	-	-	-	-	0.12
Receivables	2.69	1.16	0.76	1.37	0.43	0.85
Inventory	0.01	-	-	-	0.03	-
Prepaid Expenses	0.45	0.1	0.1	0.15	0.53	0.17
Restricted Cash	0.66	0.62	0.66	1.31	0.74	0.73
Other Current Assets	-	-	-	-	-	0.15
Total Current Assets	4.07	2.18	1.66	2.99	7.65	6.17
Property, Plant & Equipment	12.42	1.15	1.38	1.74	2	2.29
Long-Term Investments	2.75	2.26	2.53	0.84	0.93	1.19
Long-Term Deferred Tax Assets	-	-	-	0.12	0.98	1.79
Other Long-Term Assets	1.93	1.95	2.22	3.15	1.59	0.16
Total Assets	21.18	7.54	7.78	9.58	13.7	11.61
Accounts Payable	-	-	-	-	-	0.02
Accrued Expenses	3.04	3.21	3.12	2.44	1.3	2.12
Short-Term Debt	1.74	1.46	0.92	1.91	1.87	2.12
Current Portion of Long-Term Debt	0.37	1.09	1.04	0.34	-	0.25
Current Portion of Leases	0.2	0.4	0.4	0.37	0.35	0.32
Current Income Taxes Payable	0.01	-	0.11	-	-	-
Current Unearned Revenue	0.08	0.08	0.08	0.01	0.01	0.01
Other Current Liabilities	1.07	0.31	0.43	0.47	0.17	0.01
Total Current Liabilities	6.51	6.56	6.1	5.54	3.69	4.84
Long-Term Debt	-	-	-	-	-	2.62
Long-Term Leases	0.16	0.24	0.41	0.79	1.12	1.46
Other Long-Term Liabilities	0.01	0.02	0.02	0.01	0.01	0.02
Total Liabilities	6.68	6.82	6.53	6.34	4.83	8.94
Common Stock	0.02	0.01	0.01	0	0.03	0.02
Additional Paid-In Capital	93.11	78.6	73.98	67.94	58.11	40.75
Retained Earnings	-73.3	-68.95	-64.05	-54.9	-38.48	-25.64
Treasury Stock	-8.91	-8.91	-8.9	-9.1	-9.1	-9.1
Comprehensive Income & Other	1.12	0.48	0.52	-0.84	-1.72	-2.6
Total Common Equity	12.06	1.23	1.55	3.1	8.84	3.44
Minority Interest	2.44	-0.5	-0.3	0.14	0.03	-0.78
Shareholders' Equity	14.49	0.72	1.25	3.24	8.87	2.66
Total Liabilities & Equity	21.18	7.54	7.78	9.58	13.7	11.61
Total Debt	2.47	3.2	2.77	3.41	3.34	6.76
Net Cash (Debt)	-2.21	-2.88	-2.63	-3.25	2.6	-2.49
Net Cash Per Share	-0.13	-0.25	-0.61	-1.03	1.04	-1.26
Filing Date Shares Outstanding	23.57	15.05	10.53	3.28	3	2.41
Total Common Shares Outstanding	23.46	13.14	7.91	3.26	2.87	2.41
Working Capital	-2.43	-4.38	-4.45	-2.56	3.96	1.33
Book Value Per Share	0.51	0.09	0.20	0.95	3.09	1.42
Tangible Book Value	12.06	1.23	1.55	3.1	8.84	3.44
Tangible Book Value Per Share	0.51	0.09	0.20	0.95	3.09	1.42
Land	11.9	0.34	0.36	0.36	0.4	0.4
Buildings	2.23	2.22	2.23	2.23	2.24	2.23
Machinery	1.31	1.29	1.31	1.29	1.21	1.18

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q