# Abvc Biopharma, Inc.: financial statements, quarterly

ABVC · Nasdaq · CIK 1173313 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/abvc.md) · [Financials](/companies/abvc/financials.md) · [Filings](/companies/abvc/filings.md) · [Insiders](/companies/abvc/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/abvc/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [15.9](/filings/0001213900-24-097840.md) | [2.2 d](/filings/0001213900-25-032118.md) | [1.2](/filings/0001213900-25-037676.md) | [117](/filings/0001213900-25-075644.md) | [389](/filings/0001213900-26-023062.md) | [2.0 d](/filings/0001213900-26-023063.md) | not reported | not reported | [796](/filings/0001213900-25-104811.md) | [(500) d](/filings/0001213900-26-023063.md) | not reported | not reported |
| Cost of revenue | $k | [29.6](/filings/0001213900-24-097840.md) | [139 d](/filings/0001213900-25-032118.md) | [0.3](/filings/0001213900-25-037676.md) | [0.2](/filings/0001213900-25-075644.md) | [0.3](/filings/0001213900-26-023062.md) | [0.0 d](/filings/0001213900-26-023063.md) | not reported | not reported | not reported | not reported | not reported | not reported |
| Gross profit | $k | [(13.7)](/filings/0001213900-24-097840.md) | [(137) d](/filings/0001213900-25-032118.md) | [0.9](/filings/0001213900-25-037676.md) | [117](/filings/0001213900-25-075644.md) | [389](/filings/0001213900-26-023062.md) | [2.0 d](/filings/0001213900-26-023063.md) | not reported | not reported | [796](/filings/0001213900-25-104811.md) | not reported | not reported | not reported |
| Research and development | $k | [141](/filings/0001213900-24-097840.md) | [72.2 d](/filings/0001213900-25-032118.md) | [69.1](/filings/0001213900-25-037676.md) | [40.4](/filings/0001213900-25-075644.md) | [37.8](/filings/0001213900-26-023062.md) | [32.0 d](/filings/0001213900-26-023063.md) | [28.9](/filings/0001213900-26-058104.md) | [33.3](/filings/0001213900-26-088348.md) | [29.9](/filings/0001213900-26-023062.md) | [29.1 d](/filings/0001213900-26-023063.md) | [33.1](/filings/0001213900-26-058104.md) | [22.7](/filings/0001213900-26-088348.md) |
| Selling, general and administrative | $k | [1,182](/filings/0001213900-24-097840.md) | [1,527 d](/filings/0001213900-25-032118.md) | [738](/filings/0001213900-25-037676.md) | [654](/filings/0001213900-25-075644.md) | [558](/filings/0001213900-26-023062.md) | [311 d](/filings/0001213900-26-023063.md) | [615](/filings/0001213900-26-058104.md) | [690](/filings/0001213900-26-088348.md) | [798](/filings/0001213900-26-023062.md) | [784 d](/filings/0001213900-26-023063.md) | [752](/filings/0001213900-26-058104.md) | [504](/filings/0001213900-26-088348.md) |
| Operating income | $k | [(2,155)](/filings/0001213900-24-097840.md) | [(512) d](/filings/0001213900-25-032118.md) | [(2,838)](/filings/0001213900-25-037676.md) | [(860)](/filings/0001213900-25-075644.md) | [(302)](/filings/0001213900-26-023062.md) | [(705) d](/filings/0001213900-26-023063.md) | [(693)](/filings/0001213900-26-058104.md) | [(2,295)](/filings/0001213900-26-088348.md) | [(1,964)](/filings/0001213900-26-023062.md) | [(2,199) d](/filings/0001213900-26-023063.md) | [(1,572)](/filings/0001213900-26-058104.md) | [(780)](/filings/0001213900-26-088348.md) |
| Interest expense | $k | [1,219](/filings/0001213900-23-087270.md) | [(76.4) d](/filings/0001213900-25-032118.md) | [182](/filings/0001213900-25-037676.md) | [207](/filings/0001213900-25-075644.md) | [220](/filings/0001213900-26-023062.md) | [217 d](/filings/0001213900-26-023063.md) | [223](/filings/0001213900-26-058104.md) | [129](/filings/0001213900-26-088348.md) | [31.0](/filings/0001213900-26-023062.md) | [32.6 d](/filings/0001213900-26-023063.md) | [49.4](/filings/0001213900-26-058104.md) | [42.3](/filings/0001213900-26-088348.md) |
| Income tax | $k | [(1.0)](/filings/0001213900-24-097840.md) | [175 d](/filings/0001213900-25-032118.md) | not reported | [(111)](/filings/0001213900-25-075644.md) | [0.4](/filings/0001213900-26-023062.md) | [0.0 d](/filings/0001213900-26-023063.md) | not reported | [23.6](/filings/0001213900-26-088348.md) | [0.5](/filings/0001213900-26-023062.md) | [0.0 d](/filings/0001213900-26-023063.md) | not reported | not reported |
| Net income | $k | [(3,318)](/filings/0001213900-24-097840.md) | [(383) d](/filings/0001213900-25-032118.md) | [(2,834)](/filings/0001213900-25-037676.md) | [(942)](/filings/0001213900-25-075644.md) | [(395)](/filings/0001213900-26-023062.md) | [(732) d](/filings/0001213900-26-023063.md) | [(842)](/filings/0001213900-26-058104.md) | [(2,257)](/filings/0001213900-26-088348.md) | [(2,042)](/filings/0001213900-26-023062.md) | [(2,767) d](/filings/0001213900-26-023063.md) | [(1,560)](/filings/0001213900-26-058104.md) | [(737)](/filings/0001213900-26-088348.md) |
| Diluted EPS | $ per share | [(0.82)](/filings/0001213900-24-097840.md) | not reported | [(0.29)](/filings/0001213900-25-037676.md) | [(0.08)](/filings/0001213900-25-075644.md) | [(0.03)](/filings/0001213900-26-023062.md) | not reported | [(0.06)](/filings/0001213900-26-058104.md) | [(0.13)](/filings/0001213900-26-088348.md) | [(0.09)](/filings/0001213900-26-023062.md) | not reported | [(0.06)](/filings/0001213900-26-058104.md) | [(0.03)](/filings/0001213900-26-088348.md) |
| Basic EPS | $ per share | [(0.82)](/filings/0001213900-24-097840.md) | not reported | [(0.29)](/filings/0001213900-25-037676.md) | [(0.08)](/filings/0001213900-25-075644.md) | [(0.03)](/filings/0001213900-26-023062.md) | not reported | [(0.06)](/filings/0001213900-26-058104.md) | [(0.13)](/filings/0001213900-26-088348.md) | [(0.09)](/filings/0001213900-26-023062.md) | not reported | [(0.06)](/filings/0001213900-26-058104.md) | [(0.03)](/filings/0001213900-26-088348.md) |

- Revenue: us-gaap:Revenues, us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q1 FY2024 (2024-03-31) | period not labelled (2024-04-11) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | period not labelled (2025-07-31) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [0.0](/filings/0001213900-24-044731.md) | [0.0](/filings/0001213900-25-032118.md) | [0.1](/filings/0001213900-24-068907.md) | [0.1](/filings/0001213900-24-097840.md) | [0.2](/filings/0001213900-26-023063.md) | [0.2](/filings/0001213900-25-037676.md) | [0.4](/filings/0001213900-25-075644.md) | [0.1](/filings/0001213900-26-023062.md) | [0.2](/filings/0001213900-26-023062.md) | [0.7](/filings/0001213900-26-088348.md) | [0.1](/filings/0001213900-26-058104.md) | [0.0](/filings/0001213900-26-088348.md) |
| Current assets | $m | [1.8](/filings/0001213900-24-044731.md) | not reported | [2.3](/filings/0001213900-25-075644.md) | [2.2](/filings/0001213900-26-023062.md) | [2.2](/filings/0001213900-26-023063.md) | [1.5](/filings/0001213900-25-037676.md) | [2.8](/filings/0001213900-25-075644.md) | not reported | [3.3](/filings/0001213900-26-023062.md) | [2.5](/filings/0001213900-26-088348.md) | [0.6](/filings/0001213900-26-058104.md) | [0.4](/filings/0001213900-26-088348.md) |
| Total assets | $m | [8.0](/filings/0001213900-25-037676.md) | not reported | [8.0](/filings/0001213900-25-075644.md) | [7.8](/filings/0001213900-26-023062.md) | [7.5](/filings/0001213900-26-023063.md) | [14.9](/filings/0001213900-25-037676.md) | [16.2](/filings/0001213900-25-075644.md) | not reported | [21.2](/filings/0001213900-26-023062.md) | [21.1](/filings/0001213900-26-088348.md) | [19.7](/filings/0001213900-26-058104.md) | [19.4](/filings/0001213900-26-088348.md) |
| Current liabilities | $m | [6.2](/filings/0001213900-25-037676.md) | not reported | [6.2](/filings/0001213900-25-075644.md) | [6.2](/filings/0001213900-26-023062.md) | [6.6](/filings/0001213900-26-023063.md) | [6.7](/filings/0001213900-25-037676.md) | [6.5](/filings/0001213900-25-075644.md) | not reported | [6.5](/filings/0001213900-26-023062.md) | [6.2](/filings/0001213900-26-088348.md) | [5.4](/filings/0001213900-26-058104.md) | [5.7](/filings/0001213900-26-088348.md) |
| Total liabilities | $m | [6.5](/filings/0001213900-25-037676.md) | not reported | [6.5](/filings/0001213900-25-075644.md) | [6.4](/filings/0001213900-26-023062.md) | [6.8](/filings/0001213900-26-023063.md) | [6.9](/filings/0001213900-25-037676.md) | [6.8](/filings/0001213900-25-075644.md) | not reported | [6.7](/filings/0001213900-26-023062.md) | [7.8](/filings/0001213900-26-088348.md) | [6.9](/filings/0001213900-26-058104.md) | [7.1](/filings/0001213900-26-088348.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Short-term borrowings | $m | [0.9](/filings/0001213900-24-044731.md) | not reported | [0.8](/filings/0001213900-24-068907.md) | [0.9](/filings/0001213900-26-023062.md) | [0.8](/filings/0001213900-26-023063.md) | [0.8](/filings/0001213900-25-037676.md) | [0.9](/filings/0001213900-25-075644.md) | not reported | [0.8](/filings/0001213900-26-023062.md) | [0.8](/filings/0001213900-26-088348.md) | [0.1](/filings/0001213900-26-058104.md) | [0.1](/filings/0001213900-26-088348.md) |
| Shareholders' equity | $m | [1.7](/filings/0001213900-25-037676.md) | not reported | [1.8](/filings/0001213900-25-075644.md) | [1.6](/filings/0001213900-26-023062.md) | [1.2](/filings/0001213900-26-023063.md) | [5.4](/filings/0001213900-25-037676.md) | [7.0](/filings/0001213900-25-075644.md) | not reported | [12.1](/filings/0001213900-26-023062.md) | [11.1](/filings/0001213900-26-088348.md) | [10.8](/filings/0001213900-26-058104.md) | [10.3](/filings/0001213900-26-088348.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue, us-gaap:Cash
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: not reported
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(1,359) d](/filings/0001213900-24-097840.md) | [(430) d](/filings/0001213900-25-032118.md) | [(956)](/filings/0001213900-25-037676.md) | [(211) d](/filings/0001213900-25-075644.md) | [60.2 d](/filings/0001213900-26-023062.md) | [(702) d](/filings/0001213900-26-023063.md) | [(540)](/filings/0001213900-26-058104.md) | [(894) d](/filings/0001213900-26-088348.md) | [(965) d](/filings/0001213900-26-023062.md) | [(588) d](/filings/0001213900-26-023063.md) | [(894)](/filings/0001213900-26-058104.md) | [(244) d](/filings/0001213900-26-088348.md) |
| Capital expenditure | $k | not reported | [0.0 d](/filings/0001213900-25-032118.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [3.3](/filings/0001213900-23-087270.md) | [3.3](/filings/0001213900-24-044731.md) | [3.3](/filings/0001213900-24-068907.md) | [4.1](/filings/0001213900-24-097840.md) | [9.7](/filings/0001213900-25-037676.md) | [11.3](/filings/0001213900-25-075644.md) | [12.4](/filings/0001213900-26-023062.md) | [15.0](/filings/0001213900-26-058104.md) | [17.4](/filings/0001213900-26-088348.md) | [23.3](/filings/0001213900-26-023062.md) | [25.4](/filings/0001213900-26-058104.md) | [26.1](/filings/0001213900-26-088348.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 26,654,365 at 2026-08-10, from the cover of the [10-Q filed 2026-08-12](/filings/0001213900-26-088348.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:35 ET. No prices; not investment advice.