ABVC BioPharma Files Amendment to Annual Report

TL;DR

<b>ABVC BioPharma has filed an amendment to its 2023 annual report on Form 10-K.</b>

AI Summary

ABVC BIOPHARMA, INC. (ABVC) filed a Amended Annual Report (10-K/A) with the SEC on March 15, 2024. ABVC BioPharma, Inc. filed an amendment (10-K/A) to its annual report for the fiscal year ended December 31, 2023. The company is incorporated in Nevada and its principal executive offices are located in Fremont, California. ABVC BioPharma's common stock trades on The Nasdaq Stock Market LLC under the symbol ABVC. The filing indicates the company is not a well-known seasoned issuer. ABVC BioPharma has filed all required reports for the preceding 12 months and has been subject to filing requirements for at least 90 days.

Why It Matters

For investors and stakeholders tracking ABVC BIOPHARMA, INC., this filing contains several important signals. This amendment suggests potential updates or corrections to the company's previously filed annual financial and operational disclosures. The filing confirms ABVC BioPharma's status as a publicly traded entity on Nasdaq, providing essential information for investors and regulators.

Risk Assessment

Risk Level: low — ABVC BIOPHARMA, INC. shows low risk based on this filing. The filing is an amendment to a 10-K, which is a routine update and does not inherently signal significant new risks.

Analyst Insight

Monitor for the specific details within the amendment to understand any changes in financial reporting or business operations.

Key Numbers

• 2023-12-31 — Fiscal Year End (Reported fiscal year end)
• 2024-03-15 — Filing Date (Date the amendment was filed)
• 001-40700 — Commission File Number (SEC file number for ABVC BioPharma)

Key Players & Entities

• ABVC BIOPHARMA, INC. (company) — Filer name
• ABVC (company) — Trading Symbol
• The Nasdaq Stock Market LLC (company) — Exchange where common stock is registered
• Nevada (jurisdiction) — State of incorporation
• Fremont, CA (location) — Address of principal executive offices
• 20231231 (date) — Fiscal year end
• 20240315 (date) — Filing date

FAQ

Industry Context

ABVC BioPharma operates in the pharmaceutical preparations industry, focusing on the development and commercialization of biopharmaceutical products.

Regulatory Implications

The company is subject to SEC regulations for public companies, including the requirement to file annual reports (10-K) and amendments (10-K/A).

What Investors Should Do

1. Review the specific amendments made in the 10-K/A filing for any material changes.
2. Analyze the company's financial health and operational status based on the updated annual report.
3. Track future filings and disclosures from ABVC BioPharma for ongoing developments.

Year-Over-Year Comparison

This is an amendment to the previously filed 10-K for the fiscal year ended December 31, 2023.

Key Financial Figures

• $0.001 — ich registered Common Stock, par value $0.001 per share ABVC The Nasdaq Stock Market

Filing Documents

• ea0201816-10ka1_abvcbio.htm (10-K/A) — 108KB
• ea020181601ex19-1_abvcbio.htm (EX-19.1) — 53KB
• ea020181601ex31-1_abvcbio.htm (EX-31.1) — 10KB
• ea020181601ex31-2_abvcbio.htm (EX-31.2) — 10KB
• ea020181601ex32-1_abvcbio.htm (EX-32.1) — 4KB
• ea020181601ex32-2_abvcbio.htm (EX-32.2) — 4KB
• ea020181601ex97_abvcbio.htm (EX-97.1) — 20KB
• 0001213900-24-022721.txt (&nbsp;) — 459KB
• abvc-20231231.xsd (EX-101.SCH) — 3KB
• abvc-20231231_def.xml (EX-101.DEF) — 17KB
• abvc-20231231_lab.xml (EX-101.LAB) — 34KB
• abvc-20231231_pre.xml (EX-101.PRE) — 18KB
• ea0201816-10ka1_abvcbio_htm.xml (XML) — 6KB

EXHIBITS, FINANCIAL STATEMENT SCHEDULES

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES (a)(1) List of Financial statements included in Part II hereof Report of Independent Registered Public Accounting Firm (PCAOB ID 1171) F-2 Balance Sheets as of December 31, 2023 F-3 F-4 F-6 F-5 Notes to the Financial Statements F-7

Financial Statements are not included in this Exhibits Only 10-K/A

Financial Statements are not included in this Exhibits Only 10-K/A (a)(2) List of Financial Statement schedules included in Part IV hereof: None. (a)(3) Exhibits The following exhibits are included herewith: Exhibit No. Description 2.1 Share Exchange Agreement, dated February 8, 2016 (1) 3.1 Articles of Incorporation of the Company (2) 3.2 Bylaws of the Company, as amended (35) 3.3 Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4) 3.4 Certificate of Amendment to Articles of Incorporation filed on December 21, 2016 (5) 3.5 Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6) 3.6 Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (3) 3.7 Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4) 3.8 Certificate of Amendment to Articles of Incorporation filed on December 30, 2015 (5) 3.9 Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6) 3.10 Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (3) 3.11 Certificate of Amendment to Articles of Incorporation filed on July 24, 2023 (36) 4.1 Form of Warrant (7) 4.2

Description of Securities registered under Section 12 of the Exchange Act (27)

Description of Securities registered under Section 12 of the Exchange Act (27) 4.3 Form of Placement Agent Warrant for Lind Offering (30) 10.1 Collaboration Agreement dated December 29, 2015 (8) 10.2 Collaborative Agreement and Milestone Payment Agreement dated June 9, 2016 (9) 10.3 Addendum to the Collaboration Agreement dated January 12, 2017 (11) 10.4 Collaboration Agreement with BioFirst dated July 24, 2017 (12) 10.5 Co-Development Agreement with Rgene dated May 26, 2017 (13) 10.6 Employment Agreement with Uttam Patil (31) 10.7 Promissory Note entered by American BriVision (Holding) Corporation (17) 10.8 Form of Commercial Security Agreement (18) 10.9 Form of Exchange Agreement entered into by and between the Company and non-US person (19) 10.10 Form of Exchange Agreement entered into by and between the Company and US person (20) 10.11 Form of Securities Purchase Agreement entered into by and between the Company and U.S. investors (21) 10.12 Form of Securities Purchase Agreement entered into by and between the Company and non-U.S. investors (22) 10.13 Amended and Restated American BriVision (Holding) Corporation 2016 Equity Incentive (28) 10.14 Joint Venture Agreement between the Company, Lucidaim Co., Ltd. And BioLite Japan K.K.(26) 10.15 Form of Securities Purchase Agreement entered into by and between the Company and certain investors dated May 11, 2022 (25) 10.16 Clinical Development Service Agreement between the Company and Rgene dated June 10, 2022 (portions of the exhibit have been omitted because they (i) are not material and (ii) is the type of information that the registrant treats as private or confidential) (10) 1 10.17 Promissory Note dated June 16, 2022 issued by Rgene Corporation to the Company (29) 10.18 Securities Purchase Agreement(30) 10.19 Form of Note(30) 10.20 Form of Warrant(30) 10.21 Security Agreement(30) 10.22 Guarantor Security Agreement(30)

Form 10-K Summary

Item 16. Form 10-K Summary Not applicable. 4

SIGNATURES

SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on March 14, 2024. ABVC BioPharma, Inc. By: /s/ Uttam Patil Uttam Patil Chief Executive Officer (Principal Executive Officer) By: /s/ Leeds Chow Leeds Chow Chief Financial Officer (Principal Financial Officer) Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated: Signature Title Date /s/ Uttam Patil Chief Executive Officer (Principal Executive Officer) March 14, 2024 Uttam Patil /s/ Leeds Chow Chief Financial Officer (Principal Financial Officer) March 14, 2024 Leeds Chow /s/ Eugene Jiang Chairman of the Board of Directors March 14, 2024 Eugene Jiang /s/ Yen-Hsin Chou Director March 14, 2024 Yen-Hsin Chou /s/ Hsin-Hui Miao Director March 14, 2024 Hsin-Hui Miao /s/ Tsang-Ming Jiang Director March 14, 2024 Tsang-Ming Jiang /s/ Shuling Jiang Director March 14, 2024 Shuling Jiang /s/ Norimi Sakamoto Director March 14, 2024 Norimi Sakamoto /s/ Tsung-Shann Jiang Director March 14, 2024 Tsung-Shann Jiang /s/ Chang-Jen Jiang Director March 14, 2024 Chang-Jen Jiang /s/ Yoshinobu Odaira Director March 14, 2024 Yoshinobu Odaira /s/ Che-Wei Hsu Director March 14, 2024 Che-Wei Hsu /s/ Yu-Min (Francis) Chung Director March 14, 2024 Yu-Min (Francis) Chung 5

View Full Filing

View this 10-K/A filing on SEC EDGAR