---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-094152"
form_type: "8-K"
ticker: "ABVC"
cik: "0001173313"
company_name: "ABVC BIOPHARMA, INC."
filed_at: "2026-08-27T12:30:29+00:00"
generated_at: "2026-08-27T12:35:17.059260+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-26-094152
- form_type: 8-K
- ticker: ABVC
- cik: 0001173313
- company_name: ABVC BIOPHARMA, INC.
- filed_at: 2026-08-27T12:30:29+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 1.01, 2.01, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1173313/000121390026094152/0001213900-26-094152-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1173313/000121390026094152/ea0302908-8k_abvc.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-094152
- JSON: https://secwatch.observer/filing/0001213900-26-094152.json
- Plain text: https://secwatch.observer/filing/0001213900-26-094152.txt

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