{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-032135","form_type":"8-K","ticker":"ABVC","cik":"0001173313","company_name":"ABVC BIOPHARMA, INC.","filed_at":"2025-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.696454+00:00","generated_at":"2026-05-23T14:14:00.796925+00:00","sec_items":["2.02","4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"ABVC BioPharma reports 2024 revenue up 234%, EPS improves 77%, but restates FY2023 financials","bullets":["Revenue $509,589 (+234% YoY); net loss narrowed to $4.90M; EPS improved 77% to ($0.42).","Operating expenses cut 21% to $5.21M; SG&A down 58%, R&D down 83%.","Remaining milestone payments potential of $18.3M from licensing partners.","Board concludes FY2023 financials should no longer be relied upon due to errors in share-based payments, interest, non-controlling interest.","Material weakness in internal controls over financial reporting identified."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-032135","json":"https://secwatch.observer/filing/0001213900-25-032135.json","markdown":"https://secwatch.observer/filing/0001213900-25-032135.md","text":"https://secwatch.observer/filing/0001213900-25-032135.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1173313/000121390025032135/0001213900-25-032135-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1173313/000121390025032135/ea0238372-8k_abvcbio.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T14:14:00.796925+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"}