Financial Statements — ABVC
Balance Sheet
(in millions USD)| Metric | Q1
2026 | Q3
2025 | Q2
2025 | Q1
2025 | Q3
2024 | Q2
2024 | Q1
2024 | Q3
2023 | Q2
2023 | Q1
2023 | Q3
2022 | Q2
2022 | Q1
2022 | Q3
2021 | Q2
2021 | Q1
2021 |
|---|
| Cash & Equivalents | 0.14 | 0.19 | 0.39 | 0.15 | 0.14 | 0.12 | 0.03 | 0.50 | 0.10 | 1.13 | 1.32 | 2.91 | 2.72 | 3.72 | 0.92 | 2.62 |
| Short-term Investments | 0.06 | 0.07 | 0.07 | 0.07 | 0.07 | 0.08 | 0.08 | 0.07 | 0.08 | 0.08 | 0.08 | 0.08 | 0.10 | 0.11 | -- | -- |
| Accounts Receivable | -- | -- | -- | -- | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 | 0.12 | 0.05 | 0.29 | 0.28 | 0.33 | 0.30 | 0.39 |
| Inventory | -- | 0.01 | 0.01 | 0.01 | -- | -- | -- | -- | -- | -- | 0.02 | 0.02 | 0.02 | 0.06 | -- | -- |
| Total Current Assets | 0.65 | 3.31 | 2.77 | 1.47 | 2.15 | 2.19 | 1.79 | 2.49 | 2.13 | 3.48 | 2.90 | 9.79 | 7.99 | 7.11 | 3.63 | 5.21 |
| Property, Plant & Equipment | 12.82 | 12.85 | 8.22 | 8.17 | 7.93 | 7.93 | 7.95 | 7.95 | 0.56 | 0.57 | 0.57 | 0.60 | 0.60 | 0.53 | 0.51 | 0.50 |
| Total Non-current Assets* | 19.08 | 17.90 | 13.47 | 13.41 | 12.31 | 12.44 | 12.67 | 14.10 | 7.19 | 7.25 | 7.58 | 3.99 | 4.08 | 5.24 | 5.32 | 5.32 |
| Total Assets | 19.73 | 21.21 | 16.24 | 14.88 | 14.46 | 14.63 | 14.46 | 16.59 | 9.32 | 10.73 | 10.48 | 13.78 | 12.07 | 12.35 | 8.94 | 10.53 |
| Accounts Payable | -- | -- | -- | -- | -- | -- | -- | -- | -- | -- | -- | 0.00 | -- | 0.02 | 0.01 | 0.01 |
| Short-term Debt | 0.09 | 0.81 | 0.87 | 0.80 | 0.87 | 0.85 | 0.86 | 0.85 | 0.88 | 0.90 | 1.87 | 1.57 | 1.61 | -- | 1.63 | 1.62 |
| Total Current Liabilities | 5.39 | 6.54 | 6.53 | 6.73 | 6.32 | 6.55 | 6.63 | 5.36 | 5.77 | 5.07 | 3.89 | 3.65 | 3.66 | 3.44 | 4.38 | 4.67 |
| Total Non-current Liabilities* | 1.51 | 0.18 | 0.22 | 0.19 | 0.17 | 0.26 | 0.34 | 2.17 | 3.91 | 3.93 | 0.89 | 0.96 | 1.04 | 1.33 | 4.05 | 4.13 |
| Total Liabilities | 6.90 | 6.72 | 6.75 | 6.92 | 6.48 | 6.81 | 6.97 | 7.53 | 9.69 | 9.00 | 4.79 | 4.60 | 4.71 | 4.77 | 8.43 | 8.80 |
| Retained Earnings | (78.42) | (74.09) | (72.05) | (69.79) | (70.55) | (70.37) | (69.35) | (62.31) | (58.99) | (56.73) | (50.04) | (46.34) | (44.48) | (30.55) | (28.74) | (26.77) |
| Total Stockholder Equity | 10.77 | 12.06 | 7.01 | 5.40 | 8.36 | 8.29 | 7.79 | 9.10 | (0.38) | 1.67 | 5.92 | 9.33 | 7.43 | 8.59 | 1.44 | 2.57 |
* Derived from reported values
Income Statement
(in millions USD) (except per-share rows)| Metric | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 | Q4
2023 | Q3
2023 | Q2
2023 | Q1
2023 | Q4
2022 | Q3
2022 | Q2
2022 | Q1
2022 | Q4
2021 | Q3
2021 | Q2
2021 |
|---|
| Total Revenue | -- | (0.50) | 0.80 | -- | -- | 0.00 | 0.39 | 0.12 | 0.00 | 0.00 | 0.02 | 0.01 | 0.13 | 0.59 | 0.04 | 0.31 | 0.03 | (0.04) | 0.10 | 0.03 |
| Cost of Revenue | -- | -- | 0.00 | -- | -- | 0.00 | 0.00 | 0.00 | 0.00 | 0.14 | 0.03 | 0.07 | 0.06 | 0.27 | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Gross Profit | -- | -- | 0.80 | -- | -- | 0.00 | 0.39 | 0.12 | 0.00 | (0.14) | (0.01) | (0.07) | 0.07 | 0.32 | 0.03 | 0.30 | 0.02 | (0.04) | 0.10 | 0.03 |
| Research & Development | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.04 | 0.04 | 0.07 | 0.07 | 0.14 | 0.51 | 0.33 | 1.50 | 0.31 | 0.53 | 0.36 | 0.26 | 0.26 | 0.36 |
| Selling, General & Admin | 0.75 | 0.78 | 0.80 | 0.69 | 0.62 | 0.49 | 0.30 | 0.64 | 0.83 | 1.53 | 1.18 | 1.39 | 1.27 | 0.07 | 3.22 | 1.59 | 1.19 | 1.77 | 1.58 | 1.23 |
| Total Operating Expenses | 1.57 | 2.20 | 1.96 | 2.29 | 0.69 | 0.34 | 0.34 | 1.09 | 3.45 | 1.82 | 2.14 | 2.13 | 1.97 | 3.46 | 3.75 | 2.35 | 6.24 | 6.41 | 2.07 | 2.07 |
| Operating Income | (1.57) | (2.20) | (1.96) | (2.29) | (0.69) | (0.33) | 0.05 | (0.98) | (3.44) | (1.96) | (2.15) | (2.19) | (1.91) | (3.13) | (3.72) | (2.05) | (6.22) | (6.45) | (1.97) | (2.04) |
| Interest Expense | -- | -- | -- | -- | -- | -- | -- | -- | 0.68 | 1.10 | 1.22 | 0.11 | 0.06 | 0.13 | 0.13 | 0.01 | 0.02 | (0.02) | 0.04 | 0.08 |
| Pretax Income | (1.69) | (3.02) | (2.08) | (2.31) | (0.94) | 0.13 | (0.13) | (1.38) | (3.98) | (3.15) | (3.37) | (2.23) | (1.90) | (3.54) | (3.77) | (2.03) | (6.17) | (5.89) | (1.96) | (2.11) |
| Tax Provision | -- | 0.00 | 0.00 | 0.02 | -- | 0.00 | 0.00 | (0.11) | -- | 0.18 | -0.00 | 0.08 | -- | 0.96 | 0.00 | (0.08) | (0.09) | 1.01 | (0.08) | (0.06) |
| Net Income | (1.56) | (2.77) | (2.04) | (2.26) | (0.84) | 0.23 | (0.19) | (1.27) | (3.93) | (3.11) | (3.32) | (2.26) | (1.82) | (4.77) | (3.70) | (1.86) | (6.09) | (6.90) | (1.89) | (2.05) |
| Basic EPS | (0.06) | (0.15) | (0.09) | (0.13) | (0.06) | 0.09 | (0.02) | (0.09) | (0.40) | (0.87) | (0.82) | (0.68) | (0.06) | (0.15) | (0.11) | (0.06) | (0.20) | (0.31) | (0.07) | (0.08) |
| Diluted EPS | (0.06) | (0.15) | (0.09) | (0.13) | (0.06) | 0.09 | (0.02) | (0.09) | (0.40) | (0.87) | (0.82) | (0.68) | (0.06) | (0.13) | (0.11) | (0.06) | (0.20) | (0.31) | (0.07) | (0.08) |
Cash Flow Statement
(in millions USD)| Metric | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 | Q4
2023 | Q3
2023 | Q2
2023 | Q1
2023 | Q4
2022 | Q3
2022 | Q2
2022 | Q1
2022 | Q4
2021 | Q3
2021 | Q2
2021 |
|---|
| Operating Cash Flow | (0.89) | (0.59) | (0.96) | (0.89) | (0.54) | (0.49) | 0.17 | (1.01) | (0.47) | (0.48) | (1.36) | (0.90) | (1.50) | (0.46) | (0.51) | (3.43) | (2.99) | (2.06) | (2.68) | (1.44) |
| Capital Expenditures | -- | -- | -- | -- | -- | -- | -- | -- | -- | 0.00 | 0.02 | -- | -- | -- | -- | 0.02 | 0.09 | 0.00 | 0.02 | -- |
| Free Cash Flow* | -- | -- | -- | -- | -- | -- | -- | -- | -- | (0.48) | (1.38) | -- | -- | -- | -- | (3.45) | (3.09) | (2.06) | (2.70) | -- |
| Investing Cash Flow | 0.05 | (0.03) | (1.27) | (0.67) | -- | -- | -- | -- | -- | 0.15 | (0.07) | (0.44) | -- | (0.08) | (1.52) | (0.02) | (0.09) | (0.04) | (0.34) | (0.14) |
| Financing Cash Flow | (0.34) | 1.08 | 1.20 | 1.93 | 0.43 | 0.58 | (0.15) | 0.87 | 0.68 | 0.09 | 1.66 | (0.03) | 2.21 | (0.25) | 0.60 | 3.66 | -- | 4.25 | 5.82 | (0.12) |
* Derived from reported values
Dividends Per Share
(USD)| Metric | Q1
2024 |
|---|
| Dividends Per Share | 50.00 |
