ABVC BioPharma, Inc. (ABVC) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 648.85K | 2.5M | 4.07M | 2.77M | 1.47M | 2.18M | 2.15M | 2.19M | 1.79M | 1.66M | 2.49M | 2.13M | 3.48M | 2.99M | 2.9M | 9.79M | 7.99M | 7.65M | 7.11M | 3.63M |
| Cash & Short-Term Investments | 202.51K | 745.83K | 257.24K | 1.14M | 824.62K | 928.55K | 840.68K | 818.45K | 734.92K | 796.09K | 1.19M | 818.98K | 1.21M | 1.47M | 1.4M | 3.68M | 3.53M | 5.94M | 4.56M | 1.66M |
| Cash Only | 140.32K | 681.48K | 192.07K | 1.08M | 759.57K | 863.82K | 769.87K | 742.77K | 659K | 716.78K | 1.12M | 742.19K | 1.13M | 1.39M | 1.32M | 3.6M | 3.43M | 5.83M | 4.45M | 1.66M |
| Short-Term Investments | 62.19K | 64.35K | 65.17K | 65.21K | 65.05K | 64.74K | 70.81K | 75.68K | 75.92K | 79.31K | 68.52K | 76.79K | 78.01K | 75.8K | 77.58K | 82.75K | 95.55K | 108.15K | 111.32K | 0 |
| Accounts Receivable | 0 | 0 | 0 | 1.42M | 537.12K | 1.16M | 1.22M | 1.27M | 899.93K | 759.57K | 1.16M | 1.16M | 742.33K | 1.37M | 47.68K | 4.15M | 3.14M | 426.09K | 1.03M | 1.15M |
| Days Sales Outstanding | - | - | - | - | - | 55.49K | 293.84 | 842.96 | 62.66K | 40.81K | 6.73K | 14.18K | 740.86 | 110.68 | 4.56K | 1.06K | 6.26K | -1.78K | 1.02K | 3.46K |
| Inventory | 0 | 0 | 11.46K | 11.46K | 11.46K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.49K | 21.86K | 22.7K | 25.98K | 60.01K | 0 |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 181.34 | 242.29 | 1.16K | 1.41K | 14.05K | - |
| Other Current Assets | 446.34K | 1.76M | 3.8M | 195K | 96.36K | 96.21K | 91.29K | 100.81K | 159.6K | 101.05K | 143.13K | 148.02K | 1.18M | 150.24K | 1.15M | 1.3M | 631.32K | 736.67K | 815.92K | 817.89K |
| Total Non-Current Assets | 19.08M | 18.56M | 17.1M | 13.47M | 13.41M | 5.36M | 12.31M | 12.44M | 12.89M | 6.13M | 14.78M | 8.09M | 7.25M | 7.95M | 7.58M | 5.8M | 6.11M | 6.04M | 7.73M | 8.03M |
| Property, Plant & Equipment | 14.65M | 14.75M | 12.42M | 8.67M | 8.7M | 1.15M | 8.44M | 8.54M | 8.66M | 1.38M | 8.85M | 1.56M | 1.67M | 1.74M | 1.81M | 1.89M | 1.98M | 2M | 2.08M | 2.15M |
| Fixed Asset Turnover | - | -0.06x | - | - | - | 0.00x | 0.05x | 0.01x | 0.00x | 0.00x | 0.00x | 0.00x | 0.08x | 0.33x | 0.02x | 0.16x | 0.01x | -0.02x | 0.05x | 0.01x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 1.85M | 1.88M | 2.75M | 2.84M | 2.76M | 2.26M | 2.46M | 2.5M | 2.82M | 2.64M | 4.29M | 3.02M | 849.84K | 3.06M | 816.16K | 2.68M | 2.94M | 932.75K | 3.49M | 3.8M |
| Other Non-Current Assets | 2.59M | 1.93M | 1.93M | 1.96M | 1.94M | 1.95M | 1.42M | 1.41M | 1.41M | 2.11M | 1.6M | 3.47M | 4.73M | 3.03M | 4.95M | 150.08K | 156.4K | 3.11M | 161.42K | 161.03K |
| Total Assets | 19.73M | 21.06M | 21.18M | 16.24M | 14.88M | 7.54M | 14.46M | 14.63M | 14.69M | 7.78M | 17.27M | 10.22M | 10.73M | 10.93M | 10.48M | 15.59M | 14.1M | 13.7M | 14.84M | 11.65M |
| Asset Turnover | - | -0.04x | - | - | - | 0.00x | 0.03x | 0.01x | 0.00x | 0.00x | 0.00x | 0.00x | 0.01x | 0.06x | 0.00x | 0.02x | 0.00x | -0.00x | 0.01x | 0.00x |
| Asset Growth % | 32.65% | 179.34% | 46.42% | 10.98% | 1.29% | -3.14% | -16.25% | 43.14% | 36.81% | -28.8% | 64.77% | -34.42% | -23.86% | -20.18% | -29.37% | 33.76% | 4.74% | -7.24% | 127.25% | 16.03% |
| Total Current Liabilities | 5.39M | 6.16M | 6.51M | 6.53M | 6.73M | 6.56M | 6.32M | 6.55M | 6.63M | 6.1M | 5.36M | 5.77M | 5.07M | 5.54M | 3.89M | 3.65M | 3.66M | 3.69M | 3.44M | 4.38M |
| Accounts Payable | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.08K | 0 | 0 | 16.5K | 5.05K |
| Days Payables Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 22.68 | - | - | 2.52K | 1.08K |
| Short-Term Debt | 1.22M | 1.87M | 1.23M | 2.14M | 2.82M | 2.97M | 2.6M | 2.51M | 2.4M | 2.36M | 1.73M | 2.25M | 1.6M | 2.62M | 2.07M | 2.39M | 2.41M | 1.87M | 2.28M | 2.49M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 81.11K | 81.11K | 81.11K | 79.5K | 79.5K | 79.5K | 79.5K | 79.5K | 79.5K | 0 | 10.98K | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 4.17M | 4.28M | 5.28M | 3.13M | 2.69M | 2.36M | 2.52M | 2.72M | 2.99M | 2.5M | 3.56M | 3.44M | 324.59K | 2.34M | 255.35K | 1.26M | 1.26M | 176.65K | 1.14M | 1.88M |
| Current Ratio | 0.12x | 0.41x | 0.63x | 0.42x | 0.22x | 0.33x | 0.34x | 0.33x | 0.27x | 0.27x | 0.46x | 0.37x | 0.69x | 0.54x | 0.75x | 2.69x | 2.18x | 2.07x | 2.07x | 0.83x |
| Quick Ratio | 0.12x | 0.41x | 0.62x | 0.42x | 0.22x | 0.33x | 0.34x | 0.33x | 0.27x | 0.27x | 0.46x | 0.37x | 0.69x | 0.54x | 0.74x | 2.68x | 2.17x | 2.07x | 2.05x | 0.83x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 1.28K | - | - | 12.54K | - |
| Total Non-Current Liabilities | 1.51M | 1.6M | 176.07K | 218.81K | 188.66K | 258.49K | 167.88K | 256.48K | 339.83K | 429.14K | 2.17M | 3.91M | 3.93M | 799.81K | 893.06K | 956.25K | 1.04M | 1.14M | 1.33M | 4.05M |
| Long-Term Debt | 1.51M | 1.6M | 164.07K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.65M | 3.3M | 3.21M | 0 | 0 | 0 | 0 | 0 | 104.17K | 2.74M |
| Capital Lease Obligations | 0 | 0 | 0 | 177.13K | 166.99K | 236.81K | 142.2K | 228.8K | 318.15K | 407.46K | 507.15K | 609.14K | 711.43K | 791.83K | 880.18K | 944.27K | 1.03M | 1.12M | 1.21M | 1.3M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 12K | 41.68K | 21.68K | 21.68K | 25.68K | 27.68K | 21.68K | 21.68K | 5.68K | 5.68K | 7.48K | 7.98K | 12.88K | 11.98K | 7.98K | 10.58K | 9.88K | 17.18K |
| Total Liabilities | 6.9M | 7.76M | 6.68M | 6.75M | 6.92M | 6.82M | 6.48M | 6.81M | 6.97M | 6.53M | 7.53M | 9.69M | 9M | 6.34M | 4.79M | 4.6M | 4.71M | 4.83M | 4.77M | 8.43M |
| Total Debt | 2.73M | 3.47M | 1.39M | 2.31M | 2.99M | 3.2M | 2.75M | 2.74M | 2.71M | 2.77M | 3.89M | 6.16M | 5.91M | 3.41M | 3.32M | 3.33M | 3.44M | 3.34M | 3.59M | 6.53M |
| Net Debt | 2.59M | 2.79M | 1.2M | 1.24M | 2.23M | 2.34M | 1.98M | 1.99M | 2.05M | 2.05M | 2.77M | 5.42M | 4.77M | 2.02M | 1.99M | -269.08K | 6.25K | -2.49M | -855.81K | 4.87M |
| Debt / Equity | 0.21x | 0.26x | 0.10x | 0.24x | 0.38x | 4.43x | 0.34x | 0.35x | 0.35x | 2.21x | 0.40x | 11.50x | 3.40x | 0.74x | 0.58x | 0.30x | 0.37x | 0.38x | 0.36x | 2.03x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -31.85x | -116.12x | -66.28x | -16.84x | -3.23x | - | 0.39x | -4.59x | -15.11x | -1.86x | -1.76x | -18.46x | -32.48x | -25.31x | -28.81x | -136.54x | -338.02x | -1177.94x | -49.73x | -24.55x |
| Total Equity | 12.83M | 13.3M | 14.49M | 9.49M | 7.96M | 723.96K | 7.98M | 7.83M | 7.71M | 1.25M | 9.74M | 535.95K | 1.73M | 4.59M | 5.69M | 10.99M | 9.39M | 8.87M | 10.07M | 3.22M |
| Equity Growth % | 61.24% | 1736.77% | 81.63% | 21.22% | 3.16% | -42.24% | -18.07% | 1360.64% | 344.66% | -72.69% | 71.06% | -95.12% | -81.53% | -48.25% | -43.48% | 240.68% | 101.43% | 52.35% | 945.15% | 48.76% |
| Book Value per Share | 0.50 | 0.57 | 0.62 | 0.55 | 0.53 | 0.05 | 0.64 | 0.69 | 0.79 | 0.18 | 2.40 | 0.16 | 0.52 | 1.43 | 1.75 | 3.51 | 3.16 | 3.42 | 3.75 | 1.32 |
| Total Shareholders' Equity | 10.77M | 11.11M | 12.06M | 7.01M | 5.4M | 1.23M | 8.36M | 8.29M | 8.02M | 1.55M | 9.78M | 523.64K | 1.67M | 4.45M | 5.92M | 11.14M | 9.46M | 8.84M | 11.08M | 4.15M |
| Common Stock | 25.77K | 25.05K | 24.19K | 19.53K | 15.38K | 13.87K | 12.71K | 12.05K | 10.7K | 7.94K | 4.82K | 3.31K | 33.08K | 3.29K | 32.63K | 32.31K | 30.31K | 28.93K | 27.93K | 24.47K |
| Retained Earnings | -78.42M | -76.86M | -73.3M | -72.05M | -69.79M | -68.95M | -70.55M | -70.37M | -69.35M | -64.05M | -62.31M | -58.99M | -56.73M | -54.9M | -50.04M | -46.34M | -44.48M | -38.48M | -30.55M | -28.74M |
| Treasury Stock | 0 | 0 | 0 | -8.91M | -8.91M | -8.91M | -8.9M | -8.9M | -8.9M | -8.9M | -9.1M | -9.1M | -9.1M | -9.1M | -9.1M | -9.1M | -9.1M | -9.1M | -9.1M | -9.1M |
| Accumulated OCI | 499.65K | 487.6K | 487.05K | 1.57M | 475.21K | 476.7K | 492.32K | 466.93K | 233.32K | 516.39K | 519.12K | 534.21K | -582.46K | 517.13K | -1.47M | 303.1K | 426.32K | -1.72M | 981.72K | 965.58K |
| Minority Interest | 2.06M | 2.19M | 2.44M | 2.48M | 2.55M | -502.18K | -379.14K | -465.17K | -305.12K | -300.64K | -38.26K | 12.3K | 64.02K | 137.55K | -225.48K | -153.82K | -65.49K | 26.69K | -1M | -924.48K |