{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-006637","form_type":"8-K/A","ticker":"ABVC","cik":"0001173313","company_name":"ABVC BIOPHARMA, INC.","filed_at":"2024-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.557513+00:00","generated_at":"2026-06-06T16:25:40.635183+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"ABVC BioPharma files AIBL audited financials: zero revenue, $598K deficit, going concern","bullets":["AIBL had no revenue, $597,886 accumulated deficit, and zero cash as of Sep 30, 2023.","Pro forma combined net loss for nine months ended Sep 30, 2023 was $8.18M, vs ABVC standalone $7.58M.","ABVC and BioLite each received 23M AIBL shares at $10/share, giving ABVC controlling interest.","Licensed products for MDD/ADHD valued at $667M by third party; potential milestones of $3.5M plus 5% royalties.","Auditor expresses substantial doubt about AIBL's ability to continue as a going concern."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-006637","json":"https://secwatch.observer/filing/0001213900-24-006637.json","markdown":"https://secwatch.observer/filing/0001213900-24-006637.md","text":"https://secwatch.observer/filing/0001213900-24-006637.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1173313/000121390024006637/0001213900-24-006637-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1173313/000121390024006637/ea192147-8ka1_abvcbio.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T16:25:40.635183+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}