Completion of Acquisition or Disposition of Assets. The information set forth in

Entry into a Material Definitive Agreement On August 21, 2026, ABVC BioPharma, Inc. (the “ Company ”) completed the previously announced partial legal and structural separation (the “ Reorganization Transactions ”) of its subsidiary, BioKey (Cayman), Inc., an exempted company incorporated with limited liability under the laws of the Cayman Islands (“ BioKey Cayman ”), by distributing approximately 15% of the issued and outstanding ordinary shares, par value $0.0001 per share (“ Ordinary Share…

Other Events. On August 3, 2026, ABVC BioPharma, Inc. (the “ Company ”) determined to postpone the previously announced distribution of ordinary shares of BioKey (Cayman), Inc. (the “ Distribution ”), which had been scheduled to occur on August 3, 2026. The Company has now determined that the Distribution will now occur on August 21, 2026. The postponement provided the Company with additional time to complete certain administrative, regulatory and tax-related matters necessary to effect the D…

Other Events. On August 3, 2026, ABVC BioPharma, Inc. (the “ Company ”) determined to postpone the previously announced distribution of ordinary shares of BioKey (Cayman), Inc. (the “ Distribution ”), which had been scheduled to occur on August 3, 2026. The postponement will provide the Company with additional time to complete certain administrative, regulatory and tax-related matters necessary to effect the Distribution. The Company is coordinating with The Nasdaq Stock Market LLC, The Depos…

Changes in Registrant’s Certifying Accountant. On June 30, 2026, the audit committee of the board of directors of ABVC BioPharma, Inc. (the “ Corporation ”) approved the dismissal of Simon & Edward, LLP (“ S&E ”) and the engagement of Kreit & Chiu CPA LLP (“ KC ”) to serve as the independent registered public accounting firm of the Corporation for the fiscal year ending December 31, 2026. S&E was the Corporation’s independent registered public accounting firm from October 17, 2024, to June 30…

of Form 8-K, including Exhibit 99.1, is being furnished and shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of such section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing. Neither this Current…

Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review. On February 25, 2026, the Board of Directors (the “ Board ”) of ABVC Biopharma, Inc. (the “ Company ”), after discussion with management and in consultation with the Company’s independent registered public accounting firm, concluded that the financial statements for the quarterly period ended September 30, 2025 (the “ Restated Period ”), as included in the Company’s Quarterly Report o…

of Form 8-K, including Exhibit 99.1, is being furnished and shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of such section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing. Neither this Current…

The filing describes a new performance incentive plan for directors and officers, which is not directly related to management changes.

Changes in Registrant’s Certifying Accountant. We filed a Current Report on Form 8-K on October 18, 2024, to disclose that on October 10, 2024, WWC, P.C. (“WWC”), serving as the Company’s independent registered public accounting firm, agreed not to renew its engagement with the Company (the “Original 8K”). As disclosed in the Original 8K, although we provided WWC with a copy of the Original 8K and requested WWC to furnish us with a letter addressed to the Securities and Exchange Commission st…

of Form 8-K, including Exhibit 99.1, is being furnished and shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of such section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing. Neither this Current…

Entry into Material Definitive Agreements As previously reported, on February 6, 2024, ABVC BioPharma, Inc. (the “ Company ”) reported that it entered into a definitive agreement with Shuling Jiang (“ Jiang ”), pursuant to which Jiang shall transfer the ownership of certain land she owns located at Taoyuan City, Taiwan (the “ Land ”) to the Company (the “ Original Agreement ”). Jiang is a director of the Company, is married to TS Jiang, the Company’s Chief Strategic Office and currently owns…

Unregistered Sales of Equity Securities. The information contained above under Item 1.01, to the extent applicable, is hereby incorporated by reference herein. The issuance of the Jiang Shares and warrants pursuant to the Agreement was made in reliance on the exemption afforded by Section 4(a)(2) of the Securities Act of 1933, as amended (the “ Securities Act ”), and Regulation S under the Securities Act and corresponding provisions of state securities or “blue sky” laws. None of the securiti…

Notice of Delisting or Failure to Satisfy a Continued Listing Standard; Transfer of Listing. On July 10, 2024, ABVC BioPharma, Inc. (the “ Company ”) received a notification letter from the Nasdaq Listing Qualifications Staff of The NASDAQ Stock Market LLC (“ Nasdaq ”) notifying the Company that the minimum bid price per share for its common shares has been below $1.00 for a period of 30 consecutive business days (the “ Bid Requirement ”) and the Company therefore no longer meets the minimum…

Notice of Delisting or Failure to Satisfy a Continued Listing Standard; Transfer of Listing. On April 30, 2025, the Company reported that it received a letter from the listing qualifications staff (the “ Staff ”) of Nasdaq informing it that, as reported in its Annual Report on Form 10-K for the year ended December 31, 2024, because its stockholders’ equity was $723,959, as of April 23, 2025, the Company did not meet the alternatives of market value of listed securities or net income from cont…

Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review. On April 15, 2024, 2025, ABVC BioPharma, Inc. (the “ Company ”) filed a Current Report on Form 8-K (the “ Original 8-K ”) reporting, among other things, that because the Company’s financial statements for the fiscal year ended December 31, 2023 (the “ Restated Period ”), should no longer be relied upon due to errors in those financial statements (the “ Prior Filing ”), it intended to…

of Form 8-K, including Exhibit 99.1, is being furnished and shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of such section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing. Neither this Current…

Unregistered Sales of Equity Securities. Between April 11, 2025 and the date of this Report, the Company has sold an aggregate of an aggregate of 724,372 shares (the “ Shares ”) of its Common Stock to 15 Non-U.S. Persons (as defined in Regulation S under the Securities Act. The offer and sale of the Shares was exempt from the registration provisions of the Securities Act, pursuant to Regulation S thereunder (“Regulation S”). The Company received aggregate gross proceeds of a little more than…

Notice of Delisting or Failure to Satisfy a Continued Listing Standard; Transfer of Listing. As a company listed on the Nasdaq Capital Market, we are required to maintain a minimum of $2,500,000 in stockholders’ equity for continued listing per Listing Rule 5550(b)(1) (the “ Listing Rule ”). On April 24, 2025, we received a letter from the listing qualifications staff (the “ Staff ”) of Nasdaq informing us that, as reported in our Annual Report on Form 10-K for the year ended December 31, 202…

Results of Operations and Financial Condition. On April 15, 2025, ABVC BioPharma, Inc. (the “Company”) issued a press release announcing its financial results for fiscal year ended December 31, 2024 (the “Original PR”), which were disclosed in the Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission on April 15, 2025. A copy of the Original PR was furnished as Exhibit 99.1 to the original Current Report on Form 8-K that the Company filed on April 15, 2025 (the “Or…

Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review. On April 10, 2025, the Board of Directors (the “ Board ”) of ABVC Biopharma, Inc. (the “ Company ”), after discussion with management and in consultation with the Company’s independent registered public accounting firm, concluded that the financial statements for the fiscal year ended December 31, 2023 (the “ Restated Period ”), as included in the Company’s Annual Report on Form 10-K…

of Form 8-K, including Exhibit 99.1, is being furnished and shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of such section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing. Neither this Current…

CFO — Leeds Chow: Mr. Leeds Chow resigned as CFO without a named successor.

Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. On January 9, 2025, ABVC BioPharma, Inc. (the "Company") received a notification from Nasdaq granting the Company an additional 180 days, until July 7, 2025, to meet the minimum bid price requirement of $1.00 per share, as outlined in Nasdaq Listing Rule 5550(a)(2) (the “Rule”). On July 12, 2024, the Company disclosed that Nasdaq had informed it that its stock had failed to maintain the minimu…

Unregistered Sales of Equity Securities. The information contained above under Item 1.01, to the extent applicable, is hereby incorporated by reference herein.