---
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"
generated_at: "2026-06-06T16:25:40.635183+00:00"
event_type: "m_and_a"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# ABVC BioPharma files AIBL audited financials: zero revenue, $598K deficit, going concern

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-006637
- JSON: https://secwatch.observer/filing/0001213900-24-006637.json
- Plain text: https://secwatch.observer/filing/0001213900-24-006637.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.