ABVC completes spin-off of 15% of BioKey Cayman to shareholders; retains 85% control

ABVC BIOPHARMA, INC.

Distributed 4,500,390 BioKey Cayman ordinary shares (15% stake) to ABVC stockholders on Aug 21, 2026.
Record date July 24, 2026; holders received 0.169464 BioKey share per ABVC share held.
ABVC retains ~85% ownership; BioKey Cayman becomes independent SEC reporting company.
BioKey Cayman intends to apply for OTC Markets listing; no trading market currently exists.
Ancillary agreements (TSA, Tax Matters, Employee Matters) dated June 22, 2026 govern post-spin relationship.

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