{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-011360","form_type":"8-K","ticker":"ABVC","cik":"0001173313","company_name":"ABVC BIOPHARMA, INC.","filed_at":"2024-02-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.558525+00:00","generated_at":"2026-06-06T05:23:40.365480+00:00","sec_items":["1.01","3.02","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"ABVC BioPharma acquires $2.96M Taiwan land via stock & warrants in related-party deal","bullets":["Land valued at ~$2.96M; consideration is 703,495 restricted shares at $3.50/share plus 5-yr warrants for 1M shares at $2.00.","Seller Shuling Jiang is a director, holds ~10% of ABVC stock, and is married to the Chief Strategic Officer.","Land to be used for GAP plant factories for botanical drug raw materials; closing targeted by March 10, 2024.","Stock issuance exempt under Section 4(a)(2) and Regulation S; no registration for the unregistered shares."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-011360","json":"https://secwatch.observer/filing/0001213900-24-011360.json","markdown":"https://secwatch.observer/filing/0001213900-24-011360.md","text":"https://secwatch.observer/filing/0001213900-24-011360.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1173313/000121390024011360/0001213900-24-011360-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1173313/000121390024011360/ea193134-8k_abvcbio.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T05:23:40.365480+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":[{"claim_id":"6224a21bcc4e36ef2c56479d89be5ddb35f428e2","claim":"ABVC BIOPHARMA, INC. entered into Agreement with Shuling Jiang valued at approximately $2,962,232 (effective 2024-02-06).","evidence_excerpt":"On February 06, 2024, ABVC BioPharma, Inc. (the “ Company ”) entered into a definitive agreement with Shuling Jiang (“ Jiang ”), pursuant to which Jiang shall transfer the ownership of certain land she owns located at Taoyuan City, Taiwan (the “ Land ”) to the Company (the “ Agreement ”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390024011360/0001213900-24-011360-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Counterparty","value":"Shuling Jiang"},{"label":"Value","value":"approximately $2,962,232"},{"label":"Effective","value":"2024-02-06"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}