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ABVCABVC BioPharma, Inc.
$1.53$22M
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  4. Financial Ratios

ABVC BioPharma, Inc. (ABVC) Financial Ratios

Latest Ratios: P/E Ratio -3.9x · EV/EBITDA N/A · ROE -112.8%. (2002–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ABVC Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$22M$50M$7M$5M$20M$85M$101M$76M$428M$427M$422M
Enterprise Value$25M$52M$9M$7M$22M$82M$102M$81M$428M$428M$422M
P/E Ratio →-3.92——————————
P/S Ratio——13.5232.9920.41238.71208.16108.9761483.61——
P/B Ratio2.683.739.514.014.319.5717.27——173.40—
P/FCF———————————
P/OCF———————————

P/E links to full P/E history page with 30-year chart

ABVC EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue——18.1146.4522.49231.71211.82115.2961592.86——
EV / EBITDA———————————
EV / EBIT———————————
EV / FCF———————————

ABVC Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin——99.9%-98.1%70.5%98.6%96.1%97.1%-3190.5%——
Operating Margin——-923.3%-4439.2%-1558.5%-3290.1%-1760.9%-492.9%-40031.1%——
Net Profit Margin——-962.1%-5109.3%-1693.5%-3608.5%-2027.0%-519.0%-80152.1%——

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-112.8%-112.8%-495.9%-266.5%-244.0%-174.8%-343.7%——-172.5%—
ROA-55.3%-55.3%-64.0%-83.2%-133.3%-90.2%-90.3%-103.7%-166.4%-128.1%-25342.1%
ROIC-56.0%-56.0%-110.8%-102.3%-174.5%-125.7%-107.2%-60.2%—-90.5%—
ROCE-90.1%-90.1%-353.1%-191.3%-196.3%-117.5%-169.5%-3044.2%—-164.5%—

ABVC Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.260.264.432.210.740.381.16——0.50—
Debt / EBITDA———————————
Net Debt / Equity—0.213.231.640.44-0.280.30——0.39—
Net Debt / EBITDA———————————
Debt / FCF———————————
Interest Coverage-19.08-19.08-5.50-5.11-51.78-48.34-25.70-7.32-12.89-40.00-1081.29

ABVC Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.410.410.330.270.542.071.270.130.020.190.00
Quick Ratio0.410.410.330.270.542.071.270.200.020.140.00
Cash Ratio0.120.120.140.130.261.611.030.020.010.060.00
Asset Turnover——0.070.020.090.030.030.100.07——
Inventory Turnover—————0.20——173.66——
Days Sales Outstanding——827.321818.81515.44437.11755.17333.17768.15——

ABVC Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield———————————
FCF Yield———————————
Buyback Yield0.0%0.0%0.1%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield0.0%0.0%0.1%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Shares Outstanding—$23M$12M$4M$3M$3M$2M$2M$1M$1M$1M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Imminent liquidity and dilution

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Distressed Valuation Reflects Capital Scarcity

As reported in recent financial statements, ABVC's P/B ratio of 2.68 suggests that the market is pricing the firm at a significant premium to its book value, despite the company's lack of revenue and the precarious state of its cash reserves relative to its clinical development needs.

The negative P/E of -3.92 is typical for a pre-revenue biotech, yet the valuation appears to be driven more by speculative interest in the pipeline than by fundamental asset backing. Investors should monitor whether this premium holds as the company approaches a likely dilutive financing event to address its liquidity shortfall.

Negative Returns Indicate Capital Destruction

Based on the reported figures, ABVC's ROIC has consistently trended in negative territory, reaching -7.5% in 2026Q1, which underscores the company's inability to generate productive returns on the capital deployed into its extensive and multi-program clinical development pipeline during this early-stage phase.

The persistent decay in ROIC suggests that the company's strategy of running multiple concurrent trials is failing to create value for shareholders. This trend warrants further investigation into whether management can streamline its R&D focus to improve capital efficiency before the current cash runway is fully exhausted.

Liquidity Crisis Threatens Operational Continuity

According to the 2026Q1 balance sheet, the company's current ratio has deteriorated to a critical 0.12, indicating that current liabilities significantly exceed liquid assets and leaving the firm with virtually no buffer to manage unexpected clinical trial costs or general corporate obligations in the near term.

This liquidity position appears highly vulnerable, suggesting that the company may be unable to meet its short-term obligations without immediate external capital. Investors should monitor the firm's ability to secure non-dilutive funding or licensing milestones, as the current cash position provides minimal room for operational error.

Misleading Reliance on Book Value

As evidenced by the company's financial disclosures, the P/B ratio is the most commonly misapplied metric for ABVC, as it obscures the fact that the firm's book value is heavily comprised of intangible assets and clinical trial costs that may hold little liquidation value in a distress scenario.

Analysts should instead focus on the cash runway and the burn rate, as these metrics provide a more accurate assessment of the company's survival probability. Relying on P/B ignores the reality that the firm's primary assets are speculative clinical candidates that require significant additional capital to reach commercialization.

Download Financial Ratios Data

Includes 30+ ratios · 24 years · Updated daily

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ABVC — Frequently Asked Questions

Quick answers to the most common questions about buying ABVC stock.

What is ABVC BioPharma, Inc.'s P/E ratio?

ABVC BioPharma, Inc.'s current P/E ratio is -3.9x. This places it at the 50th percentile of its historical range.

What is ABVC BioPharma, Inc.'s ROE?

ABVC BioPharma, Inc.'s return on equity (ROE) is -112.8%. The historical average is -213.7%.

Is ABVC stock overvalued?

Based on historical data, ABVC BioPharma, Inc. is trading at a P/E of -3.9x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.