$ABVC
ABVC BIOPHARMA, INC. Stock $abvc

$abvc Overview Financials Valuation SEC Filings Company Website

2024 Q3 Form 10-Q Financial Statement

#000121390024068907 Filed on August 14, 2024

Income Statement

Concept	2024 Q3	2024 Q2	2023 Q2
Revenue	$389.3K	$117.1K	$6.109K
YoY Change	2350.74%	1817.53%	-98.05%
Cost Of Revenue	$296.00	$190.00	$72.98K
YoY Change	-99.0%	-99.74%	772.25%
Gross Profit	$389.0K	$117.0K	-$66.87K
YoY Change	-2933.07%	-274.89%	-121.96%
Gross Profit Margin	99.92%	99.84%	-1094.65%
Selling, General & Admin	$301.2K	$640.5K	$1.387M
YoY Change	-74.52%	-53.82%	-12.94%
% of Gross Profit	77.44%	547.62%
Research & Development	$37.83K	$40.40K	$514.4K
YoY Change	-73.23%	-92.15%	-3.44%
% of Gross Profit	9.72%	34.54%
Depreciation & Amortization	$7.013K	$13.31K	$6.997K
YoY Change	-5.98%	90.15%	27.45%
% of Gross Profit	1.8%	11.38%
Operating Expenses	$339.0K	$1.094M	$2.127M
YoY Change	-84.17%	-48.58%	-9.54%
Operating Profit	$49.95K	-$976.6K	-$2.194M
YoY Change	-102.32%	-55.48%	7.18%
Interest Expense	-$212.7K	-$429.6K	$114.8K
YoY Change	-117.46%	-474.38%	677.56%
% of Operating Profit	-425.89%
Other Income/Expense, Net	-$183.9K	-$406.9K	-$39.69K
YoY Change	-84.86%	925.35%	-332.42%
Pretax Income	-$133.9K	-$1.384M	-$2.234M
YoY Change	-96.03%	-38.05%	10.04%
Income Tax	$355.00	-$110.9K	$81.70K
% Of Pretax Income
Net Earnings	-$186.6K	-$1.273M	-$2.264M
YoY Change	-94.38%	-43.77%	21.76%
Net Earnings / Revenue	-47.93%	-1086.45%	-37052.07%
Basic Earnings Per Share	-$0.02	-$0.09	-$0.68
Diluted Earnings Per Share	-$0.02	-$0.09	-$0.68
COMMON SHARES
Basic Shares Outstanding	12.42M shares	10.85M shares	33.08M shares
Diluted Shares Outstanding	12.41M shares	11.32M shares	3.309M shares

Balance Sheet

Concept	2024 Q3	2024 Q2	2023 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments	$208.2K	$200.0K	$176.1K
YoY Change	-63.39%	13.57%	-94.12%
Cash & Equivalents	$137.3K	$124.3K	$99.29K
Short-Term Investments	$70.81K	$75.68K	$76.79K
Other Short-Term Assets	$723.8K	$719.3K	$790.9K
YoY Change	-5.26%	-9.06%	-69.92%
Inventory
Prepaid Expenses
Receivables	$1.529K	$1.530K	$12.36K
Other Receivables	$1.204M	$1.258M	$526.2K
Total Short-Term Assets	$2.148M	$2.190M	$2.129M
YoY Change	-13.84%	2.85%	-78.25%
LONG-TERM ASSETS
Property, Plant & Equipment	$7.931M	$7.929M	$564.3K
YoY Change	-0.28%	1305.02%	-5.52%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$146.9K	$2.378M	$831.7K
YoY Change	-94.51%	185.86%	-4.46%
Other Assets	$1.417M	$1.409M	$3.510M
YoY Change	-13.39%	-59.86%	185.19%
Total Long-Term Assets	$12.31M	$12.44M	$7.192M
YoY Change	-12.65%	73.04%	80.1%
TOTAL ASSETS
Total Short-Term Assets	$2.148M	$2.190M	$2.129M
Total Long-Term Assets	$12.31M	$12.44M	$7.192M
Total Assets	$14.46M	$14.63M	$9.320M
YoY Change	-12.83%	57.01%	-32.38%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses	$3.546M	$3.680M	$3.441M
YoY Change	-0.34%	6.92%	175.99%
Deferred Revenue	$79.50K	$79.50K
YoY Change	0.0%
Short-Term Debt	$866.3K	$847.0K	$882.8K
YoY Change	1.61%	-4.05%	-43.92%
Long-Term Debt Due	$952.2K	$956.9K
YoY Change
Total Short-Term Liabilities	$6.316M	$6.549M	$5.773M
YoY Change	17.76%	13.44%	58.34%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$3.300M
YoY Change	-100.0%	-100.0%
Other Long-Term Liabilities	$167.9K	$256.5K	$614.8K
YoY Change	-67.26%	-58.28%	-35.71%
Total Long-Term Liabilities	$167.9K	$256.5K	$3.915M
YoY Change	-92.25%	-93.45%	309.37%
TOTAL LIABILITIES
Total Short-Term Liabilities	$6.316M	$6.549M	$5.773M
Total Long-Term Liabilities	$167.9K	$256.5K	$3.915M
Total Liabilities	$6.484M	$6.805M	$9.687M
YoY Change	-13.9%	-29.75%	110.5%
SHAREHOLDERS EQUITY
Retained Earnings	-$70.55M	-$70.37M	-$58.99M
YoY Change	13.23%	19.28%	27.31%
Common Stock	$12.71K	$12.05K	$3.308K
YoY Change	163.57%	264.33%	-89.76%
Preferred Stock
YoY Change
Treasury Stock (at cost)	$8.902M	$8.902M	$9.100M
YoY Change	-2.17%	-2.17%	0.0%
Treasury Stock Shares
Shareholders Equity	$8.358M	$8.293M	-$379.3K
YoY Change
Total Liabilities & Shareholders Equity	$14.46M	$14.63M	$9.320M
YoY Change	-12.83%	57.01%	-32.38%

Cashflow Statement

Concept	2024 Q3	2024 Q2	2023 Q2
OPERATING ACTIVITIES
Net Income	-$186.6K	-$1.273M	-$2.264M
YoY Change	-94.38%	-43.77%	21.76%
Depreciation, Depletion And Amortization	$7.013K	$13.31K	$6.997K
YoY Change	-5.98%	90.15%	27.45%
Cash From Operating Activities	$171.7K	-$1.014M	-$899.8K
YoY Change	-112.66%	12.7%	-73.76%
INVESTING ACTIVITIES
Capital Expenditures			$0.00
YoY Change			-100.0%
Acquisitions
YoY Change
Other Investing Activities			-$440.6K
YoY Change
Cash From Investing Activities			-$440.6K
YoY Change			1899.91%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-145.4K	868.5K	-31.59K
YoY Change	-108.8%	-2849.41%	-100.86%
NET CHANGE
Cash From Operating Activities	171.7K	-1.014M	-899.8K
Cash From Investing Activities			-440.6K
Cash From Financing Activities	-145.4K	868.5K	-31.59K
Net Change In Cash	26.33K	-145.6K	-1.372M
YoY Change	-88.07%	-89.39%	-745.53%
FREE CASH FLOW
Cash From Operating Activities	$171.7K	-$1.014M	-$899.8K
Capital Expenditures			$0.00
Free Cash Flow			-$899.8K
YoY Change			-73.59%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	us-gaap	Payments To Acquire Longterm Investments PaymentsToAcquireLongtermInvestments		usd
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-1.24
CY2023Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	3308740	shares
CY2023Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2024Q2	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2024Q2	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding		shares
CY2024Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	11321277	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	3307826	shares
CY2023Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2024Q2	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued		shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	10529651	shares
CY2024Q2	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2023Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued		shares
CY2023Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding		shares
CY2024Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.09
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	001-40700
	dei	Entity Registrant Name EntityRegistrantName	ABVC BioPharma, Inc.
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	NV
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	26-0014658
	dei	Entity Address Address Line1 EntityAddressAddressLine1	44370 Old Warm Springs Blvd.
	dei	Security12b Title Security12bTitle	Common Stock, par value $0.001 per share
	dei	Trading Symbol TradingSymbol	ABVC
	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
	dei	Entity Shell Company EntityShellCompany	false
CY2023Q4	us-gaap	Deferred Income Tax Assets Net DeferredIncomeTaxAssetsNet		usd
	dei	Document Type DocumentType	10-Q
	dei	Document Period End Date DocumentPeriodEndDate	2024-06-30
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2024
	dei	Entity Address City Or Town EntityAddressCityOrTown	Fremont
	dei	Entity Address Country EntityAddressCountry	CA
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	94538
	dei	City Area Code CityAreaCode	(510)
	dei	Local Phone Number LocalPhoneNumber	668-0881
	dei	Security Exchange Name SecurityExchangeName	NASDAQ
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
	dei	Entity Small Business EntitySmallBusiness	true
CY2024Q3	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	12421815	shares
CY2024Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	124296	usd
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	60155	usd
CY2024Q2	us-gaap	Restricted Cash Current RestrictedCashCurrent	618473	usd
CY2023Q4	us-gaap	Restricted Cash Current RestrictedCashCurrent	656625	usd
CY2024Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	1530	usd
CY2023Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	1530	usd
CY2024Q2	us-gaap	Short Term Investments ShortTermInvestments	75683	usd
CY2023Q4	us-gaap	Short Term Investments ShortTermInvestments	79312	usd
CY2024Q2	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	100810	usd
CY2023Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	101051	usd
CY2024Q2	us-gaap	Assets Current AssetsCurrent	2189567	usd
CY2023Q4	us-gaap	Assets Current AssetsCurrent	1656709	usd
CY2024Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	7929121	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	7969278	usd
CY2024Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	607001	usd
CY2023Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	809283	usd
CY2024Q2	us-gaap	Long Term Investments LongTermInvestments	2377549	usd
CY2023Q4	us-gaap	Long Term Investments LongTermInvestments	2527740	usd
CY2024Q2	us-gaap	Prepaid Expense Noncurrent PrepaidExpenseNoncurrent	74210	usd
CY2023Q4	us-gaap	Prepaid Expense Noncurrent PrepaidExpenseNoncurrent	78789	usd
CY2024Q2	us-gaap	Security Deposit SecurityDeposit	60017	usd
CY2023Q4	us-gaap	Security Deposit SecurityDeposit	62442	usd
CY2024Q2	abvc	Prepayment For Longterm Investments Noncurrent PrepaymentForLongtermInvestmentsNoncurrent	1274842	usd
CY2023Q4	abvc	Prepayment For Longterm Investments Noncurrent PrepaymentForLongtermInvestmentsNoncurrent	1274842	usd
CY2024Q2	us-gaap	Assets Assets	14633699	usd
CY2023Q4	us-gaap	Assets Assets	14492599	usd
CY2024Q2	us-gaap	Short Term Borrowings ShortTermBorrowings	847000	usd
CY2023Q4	us-gaap	Short Term Borrowings ShortTermBorrowings	899250	usd
CY2024Q2	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	3961050	usd
CY2023Q4	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	3696380	usd
CY2024Q2	us-gaap	Contract With Customer Liability Current ContractWithCustomerLiabilityCurrent	79500	usd
CY2023Q4	us-gaap	Contract With Customer Liability Current ContractWithCustomerLiabilityCurrent	79500	usd
CY2023Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	112946	usd
CY2024Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	378199	usd
CY2023Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	401826	usd
CY2024Q2	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	956880	usd
CY2023Q4	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	569456	usd
CY2024Q2	us-gaap	Liabilities Current LiabilitiesCurrent	6548927	usd
CY2023Q4	us-gaap	Liabilities Current LiabilitiesCurrent	5932490	usd
CY2024Q2	us-gaap	Security Deposit Liability SecurityDepositLiability	27680	usd
CY2023Q4	us-gaap	Security Deposit Liability SecurityDepositLiability	21680	usd
CY2024Q2	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	228802	usd
CY2023Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	407457	usd
CY2024Q2	us-gaap	Liabilities Liabilities	6805409	usd
CY2023Q4	us-gaap	Liabilities Liabilities	6361627	usd
CY2024Q2	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2023Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2024Q2	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	20000000	shares
CY2023Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	20000000	shares
CY2024Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	87082558	usd
CY2023Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	82636966	usd
CY2023Q4	us-gaap	Stockholders Equity Note Subscriptions Receivable StockholdersEquityNoteSubscriptionsReceivable	451480	usd
CY2024Q2	abvc	Stock Subscription Received In Advance StockSubscriptionReceivedInAdvance	31040	usd
CY2024Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-70365716	usd
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-65420095	usd
CY2024Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	435892	usd
CY2023Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	516387	usd
CY2024Q2	us-gaap	Treasury Stock Value TreasuryStockValue	8902371	usd
CY2023Q4	us-gaap	Treasury Stock Value TreasuryStockValue	8901668	usd
CY2024Q2	us-gaap	Stockholders Equity StockholdersEquity	8293455	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	8388050	usd
CY2024Q2	us-gaap	Minority Interest MinorityInterest	-465165	usd
CY2023Q4	us-gaap	Minority Interest MinorityInterest	-257078	usd
CY2024Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	7828290	usd
CY2023Q4	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	8130972	usd
CY2024Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	14633699	usd
CY2023Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	14492599	usd
CY2024Q2	us-gaap	Revenues Revenues	117142	usd
CY2023Q2	us-gaap	Revenues Revenues	6109	usd
	us-gaap	Revenues Revenues	118347	usd
	us-gaap	Revenues Revenues	134381	usd
CY2024Q2	us-gaap	Cost Of Revenue CostOfRevenue	190	usd
CY2023Q2	us-gaap	Cost Of Revenue CostOfRevenue	72981	usd
	us-gaap	Cost Of Revenue CostOfRevenue	467	usd
	us-gaap	Cost Of Revenue CostOfRevenue	133217	usd
CY2024Q2	us-gaap	Gross Profit GrossProfit	116952	usd
CY2023Q2	us-gaap	Gross Profit GrossProfit	-66872	usd
	us-gaap	Gross Profit GrossProfit	117880	usd
	us-gaap	Gross Profit GrossProfit	1164	usd
CY2024Q2	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	640451	usd
CY2023Q2	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	1386788	usd
	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	1471708	usd
	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	2659540	usd
CY2024Q2	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	40401	usd
CY2023Q2	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	514442	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	109467	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	849421	usd
CY2024Q2	us-gaap	Share Based Compensation ShareBasedCompensation	412741	usd
CY2023Q2	us-gaap	Share Based Compensation ShareBasedCompensation	225740	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	2957736	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	592229	usd
CY2024Q2	us-gaap	Operating Expenses OperatingExpenses	1093593	usd
CY2023Q2	us-gaap	Operating Expenses OperatingExpenses	2126970	usd
	us-gaap	Operating Expenses OperatingExpenses	4538911	usd
	us-gaap	Operating Expenses OperatingExpenses	4101190	usd
CY2024Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-976641	usd
CY2023Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-2193842	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-4421031	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-4100026	usd
CY2024Q2	us-gaap	Investment Income Interest InvestmentIncomeInterest	27141	usd
CY2023Q2	us-gaap	Investment Income Interest InvestmentIncomeInterest	55041	usd
	us-gaap	Investment Income Interest InvestmentIncomeInterest	31190	usd
	us-gaap	Investment Income Interest InvestmentIncomeInterest	107752	usd
CY2024Q2	us-gaap	Interest Expense Nonoperating InterestExpenseNonoperating	260032	usd
CY2023Q2	us-gaap	Interest Expense Nonoperating InterestExpenseNonoperating	114752	usd
	us-gaap	Interest Expense Nonoperating InterestExpenseNonoperating	944715	usd
	us-gaap	Interest Expense Nonoperating InterestExpenseNonoperating	171415	usd
CY2024Q2	us-gaap	Sublease Income SubleaseIncome	478	usd
CY2023Q2	us-gaap	Sublease Income SubleaseIncome	34800	usd
	us-gaap	Sublease Income SubleaseIncome	478	usd
	us-gaap	Sublease Income SubleaseIncome	56900	usd
CY2024Q2	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-117665	usd
CY2023Q2	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-18305	usd
	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-4145	usd
	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-30566	usd
CY2024Q2	us-gaap	Equity Securities Fv Ni Gain Loss EquitySecuritiesFvNiGainLoss	-79057	usd
	us-gaap	Equity Securities Fv Ni Gain Loss EquitySecuritiesFvNiGainLoss	-79057	usd
CY2024Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	22193	usd
CY2023Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	3528	usd
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	52678	usd
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	6595	usd
CY2024Q2	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-406942	usd
CY2023Q2	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-39688	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-943571	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-30734	usd
CY2024Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-1383583	usd
CY2023Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-2233530	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-5364602	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-4130760	usd
CY2024Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-110894	usd
CY2023Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	81695	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-110894	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	81695	usd
CY2024Q2	us-gaap	Profit Loss ProfitLoss	-1272689	usd
CY2023Q2	us-gaap	Profit Loss ProfitLoss	-2315225	usd
	us-gaap	Profit Loss ProfitLoss	-5253708	usd
	us-gaap	Profit Loss ProfitLoss	-4212455	usd
CY2024Q2	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-260044	usd
CY2023Q2	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-51714	usd
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-308087	usd
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-125249	usd
CY2024Q2	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-1012645	usd
CY2023Q2	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-2263511	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-4945621	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-4087206	usd
CY2024Q2	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	202569	usd
CY2023Q2	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	-12032	usd
	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	-80495	usd
	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	17077	usd
CY2024Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-810076	usd
CY2023Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-2275543	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-5026116	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-4070129	usd
CY2024Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.09
CY2023Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.68
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.47
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-1.24
CY2024Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	11321277	shares
	us-gaap	Profit Loss ProfitLoss	-5253708	usd
	us-gaap	Profit Loss ProfitLoss	-4212455	usd
	us-gaap	Depreciation Depreciation	14591	usd
	us-gaap	Depreciation Depreciation	13490	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	2957736	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	592229	usd
	us-gaap	Provision For Other Losses ProvisionForOtherLosses	38500	usd
	us-gaap	Gain Loss On Sale Of Investments GainLossOnSaleOfInvestments	-79057	usd
	us-gaap	Other Noncash Income Expense OtherNoncashIncomeExpense	-915546	usd
	us-gaap	Other Noncash Income Expense OtherNoncashIncomeExpense	-122784	usd
	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	81695	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-181565	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-7245	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-720	usd
	us-gaap	Increase Decrease In Due From Related Parties IncreaseDecreaseInDueFromRelatedParties	518615	usd
	us-gaap	Increase Decrease In Due From Related Parties IncreaseDecreaseInDueFromRelatedParties	156823	usd
	us-gaap	Increase Decrease In Security Deposits IncreaseDecreaseInSecurityDeposits	6000	usd
	us-gaap	Increase Decrease In Security Deposits IncreaseDecreaseInSecurityDeposits	-2300	usd
	us-gaap	Increase Decrease In Accrued Liabilities And Other Operating Liabilities IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities	264670	usd
	us-gaap	Increase Decrease In Accrued Liabilities And Other Operating Liabilities IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities	531778	usd
	us-gaap	Increase Decrease In Contract With Customer Liability IncreaseDecreaseInContractWithCustomerLiability	68516	usd
	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	-112946	usd
	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	153166	usd
	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	342841	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1487258	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-2397460	usd
	us-gaap	Payments To Acquire Longterm Investments PaymentsToAcquireLongtermInvestments	440575	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-440575	usd
	us-gaap	Proceeds From Issuance Of Warrants ProceedsFromIssuanceOfWarrants	394071	usd
	us-gaap	Proceeds From Warrant Exercises ProceedsFromWarrantExercises	737500	usd
	us-gaap	Repayments Of Short Term Debt RepaymentsOfShortTermDebt	1000000	usd
	us-gaap	Proceeds From Convertible Debt ProceedsFromConvertibleDebt	282095	usd
	us-gaap	Proceeds From Convertible Debt ProceedsFromConvertibleDebt	3175000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	131040	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	1544706	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	2175000	usd
	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	-31459	usd
	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	13496	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	25989	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-649539	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	716780	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	1391728	usd
CY2024Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	742769	usd
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	742189	usd
	us-gaap	Interest Paid Net InterestPaidNet	13559	usd
	us-gaap	Interest Paid Net InterestPaidNet	21532	usd
	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	25946	usd
	abvc	Issuance Of Common Stock For Conversion Of Debt IssuanceOfCommonStockForConversionOfDebt	811174	usd
CY2022Q4	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	3236139	usd
	us-gaap	Stock Issued During Period Value Issued For Services StockIssuedDuringPeriodValueIssuedForServices	140749	usd
	us-gaap	Stock Issued During Period Value Share Based Compensation StockIssuedDuringPeriodValueShareBasedCompensation	451480	usd
	us-gaap	Profit Loss ProfitLoss	-4212455	usd
	us-gaap	Cumulative Translation Adjustment Net Of Tax Period Increase Decrease CumulativeTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease	17077	usd
CY2023Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-367010	usd
CY2023Q4	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	8130972	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	811174	usd
	us-gaap	Stock Issued During Period Value Purchase Of Assets StockIssuedDuringPeriodValuePurchaseOfAssets	383500	usd
	us-gaap	Adjustments To Additional Paid In Capital Warrant Issued AdjustmentsToAdditionalPaidInCapitalWarrantIssued	394071	usd
	us-gaap	Stock Issued During Period Value Share Based Compensation StockIssuedDuringPeriodValueShareBasedCompensation	2574236	usd
	us-gaap	Stock And Warrants Issued During Period Value Preferred Stock And Warrants StockAndWarrantsIssuedDuringPeriodValuePreferredStockAndWarrants	737500	usd
	abvc	Stock Subscription Received StockSubscriptionReceived	131040	usd
	us-gaap	Profit Loss ProfitLoss	-5253708	usd
	us-gaap	Cumulative Translation Adjustment Net Of Tax Period Increase Decrease CumulativeTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease	-80495	usd
CY2024Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	7828290	usd
CY2024Q2	us-gaap	Stock Issued During Period Shares Other StockIssuedDuringPeriodSharesOther	23000000	shares
CY2024Q2	abvc	Global Licensing Agreement Description GlobalLicensingAgreementDescription	If certain milestones are met, the Company and BioLite Taiwan are each eligible to receive $3,500,000 and royalties equaling 5% of net sales, up to $100 million.
	us-gaap	Net Income Loss Allocated To General Partners NetIncomeLossAllocatedToGeneralPartners	5253708	usd
	abvc	Working Capital Deficit WorkingCapitalDeficit	4359360	usd
	us-gaap	Other Operating Activities Cash Flow Statement OtherOperatingActivitiesCashFlowStatement	1487258	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from those results.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 25, 2023, the Company filed a Certificate of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common stock. The Company’s stockholders previously approved the Reverse Stock Split at the Company’s Special Shareholder Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per share trading value of the Company’s common stock, although that outcome is not guaranteed. In turn, the Company believes that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.</p>
CY2024Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	124296	usd
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	60155	usd
CY2024Q2	us-gaap	Restricted Cash Current RestrictedCashCurrent	618473	usd
CY2023Q4	us-gaap	Restricted Cash Current RestrictedCashCurrent	656625	usd
	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation and the U.S. Federal Deposit Insurance Corporation’s insurance limits. The Company does not enter into financial instruments for hedging, trading or speculative purposes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company performs ongoing credit evaluation of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p>
CY2024Q2	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	616427	usd
CY2023Q4	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	616505	usd
	abvc	Impairment Of Equity Investments ImpairmentOfEquityInvestments	0	usd
	abvc	Impairment Of Equity Investments ImpairmentOfEquityInvestments	0	usd
CY2024Q2	us-gaap	Defined Benefit Plan Funded Percentage DefinedBenefitPlanFundedPercentage	0.06	pure
	us-gaap	Defined Contribution Plan Employer Matching Contribution Percent DefinedContributionPlanEmployerMatchingContributionPercent	0.06	pure
CY2024Q2	us-gaap	Defined Benefit Plan Service Cost DefinedBenefitPlanServiceCost	3759	usd
CY2023Q2	us-gaap	Defined Benefit Plan Service Cost DefinedBenefitPlanServiceCost	2455	usd
	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.50	pure
	abvc	Milestone Payments Royalty Percentage MilestonePaymentsRoyaltyPercentage	0.12	pure
CY2015	us-gaap	Revenue From Contract With Customer Including Assessed Tax RevenueFromContractWithCustomerIncludingAssessedTax	50000000	twd
CY2015Q4	us-gaap	Cash Equivalents At Carrying Value CashEquivalentsAtCarryingValue	1640000	usd
CY2018Q4	abvc	Equity Method Long Term Investment EquityMethodLongTermInvestment	1530000	shares
CY2018	us-gaap	Gain Loss On Investments GainLossOnInvestments	549	usd
CY2022Q2	abvc	Service Agreement Eligibility Amount ServiceAgreementEligibilityAmount	3000000	usd
CY2022Q2	abvc	Milestone Regulatory Payment Amount Period MilestoneRegulatoryPaymentAmountPeriod	P3Y
CY2024Q2	us-gaap	Loans Payable LoansPayable	1000000	usd
	abvc	Working Capital Convertible Loan Percentage WorkingCapitalConvertibleLoanPercentage	0.05	pure
CY2024Q2	us-gaap	Preferred Stock Convertible Conversion Price PreferredStockConvertibleConversionPrice	1
CY2024Q1	us-gaap	Taxes And Licenses TaxesAndLicenses	33500000	usd
CY2024Q1	us-gaap	Sale Of Stock Price Per Share SaleOfStockPricePerShare	6
CY2024Q1	abvc	Royalties Percentage RoyaltiesPercentage	0.05	pure
CY2024Q2	abvc	Licensing Agreement LicensingAgreement	100000	usd
	abvc	Pursuant To The Amendment PursuantToTheAmendment	116000	usd
CY2024Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	11259850	usd
CY2023Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	11304319	usd
CY2024Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	3330729	usd
CY2023Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	3335041	usd
CY2024Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	7929121	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	7969278	usd
CY2024Q2	us-gaap	Deferred Tax Assets Property Plant And Equipment DeferredTaxAssetsPropertyPlantAndEquipment	37000000	usd
	us-gaap	Fair Value Of Assets Acquired FairValueOfAssetsAcquired	7400000	usd
CY2024Q2	us-gaap	Common Stock Capital Shares Reserved For Future Issuance CommonStockCapitalSharesReservedForFutureIssuance	370000	shares
CY2024Q2	us-gaap	Share Price SharePrice	20
CY2024Q2	us-gaap	Depreciation Depreciation	13305	usd
CY2023Q2	us-gaap	Depreciation Depreciation	6997	usd
	us-gaap	Depreciation Depreciation	14591	usd
	us-gaap	Depreciation Depreciation	13490	usd
	abvc	Schedule Of Ownership Percentages Of Investee Table Text Blocks ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks	<span style="font-size: 10pt">The ownership percentages of each investee are listed as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Accounting</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">treatments</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 57%; text-align: justify">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">0.17</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">0.17</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 18%; text-align: center">Cost Method</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Genepharm Biotech Corporation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.67</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.67</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Cost Method</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">BioHopeKing Corporation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.90</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.90</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Cost Method</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">ForSeeCon Corporation</p></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">19.78</p></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">-</p></td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Cost Method</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">BioFirst Corporation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18.68</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18.68</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Equity Method</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Rgene Corporation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26.65</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26.65</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Equity Method</td></tr> </table>
CY2024Q2	us-gaap	Debt Securities Noncurrent DebtSecuritiesNoncurrent	798023	usd
CY2023Q4	us-gaap	Debt Securities Noncurrent DebtSecuritiesNoncurrent	847252	usd
CY2024Q2	us-gaap	Long Term Investments LongTermInvestments	2377549	usd
CY2023Q4	us-gaap	Long Term Investments LongTermInvestments	2527740	usd
CY2022	us-gaap	Stock Issued During Period Value Acquisitions StockIssuedDuringPeriodValueAcquisitions	2688578	usd
CY2022	us-gaap	Prepayment Fees On Advances Net PrepaymentFeesOnAdvancesNet	1895556	usd
CY2022	us-gaap	Conversion Of Stock Shares Converted1 ConversionOfStockSharesConverted1	994450	shares
	abvc	Percentage Common Stocks Shares PercentageCommonStocksShares	0.51	pure
CY2024Q2	us-gaap	Real Estate Investments Joint Ventures RealEstateInvestmentsJointVentures	150000	usd
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	79057	usd
CY2024Q2	abvc	Outstanding Principal Amount OutstandingPrincipalAmount	308651	usd
	abvc	Percentage Of Cash Permium PercentageOfCashPermium	0.05	pure
CY2023Q3	abvc	Percentage Of Outstanding Principal Amount PercentageOfOutstandingPrincipalAmount	1.15	pure
CY2024Q1	us-gaap	General Partners Capital Account GeneralPartnersCapitalAccount	12500000	usd
CY2024Q2	us-gaap	Debt Instrument Issued Principal DebtInstrumentIssuedPrincipal	3167292	usd
CY2023Q3	us-gaap	Warrant Exercise Price Increase WarrantExercisePriceIncrease	3.5
CY2024Q2	us-gaap	Warrant Exercise Price Increase WarrantExercisePriceIncrease	0.75
CY2023Q3	us-gaap	Receivable With Imputed Interest Face Amount ReceivableWithImputedInterestFaceAmount	1200000	usd
CY2023Q4	us-gaap	Debt Instrument Redemption Price Percentage Of Principal Amount Redeemed DebtInstrumentRedemptionPricePercentageOfPrincipalAmountRedeemed	1.20	pure
CY2023Q4	abvc	Purchase Warrant Term PurchaseWarrantTerm	P5Y
CY2023Q4	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	480795	usd
CY2024Q1	us-gaap	Preferred Stock Convertible Conversion Price PreferredStockConvertibleConversionPrice	1
CY2024Q1	us-gaap	Receivable With Imputed Interest Face Amount ReceivableWithImputedInterestFaceAmount	1000000	usd
CY2024Q1	abvc	Purchase Price Amount PurchasePriceAmount	833333	usd
CY2024Q1	us-gaap	Common Stock Convertible Conversion Price Increase CommonStockConvertibleConversionPriceIncrease	3.5
CY2024Q1	abvc	Percentage Of Average Amount PercentageOfAverageAmount	0.90	pure
CY2024Q1	us-gaap	Debt Instrument Redemption Price Percentage Of Principal Amount Redeemed DebtInstrumentRedemptionPricePercentageOfPrincipalAmountRedeemed	1.20	pure
CY2024Q1	abvc	Purchase Warrant Term PurchaseWarrantTerm	P5Y
CY2024Q1	us-gaap	Payments For Repurchase Of Warrants PaymentsForRepurchaseOfWarrants	1000000	usd
CY2024Q1	us-gaap	Warrant Exercise Price Increase WarrantExercisePriceIncrease	2
CY2024Q1	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	394071	usd
CY2024Q1	us-gaap	Share Price SharePrice	1
CY2024Q2	us-gaap	Debt Conversion Converted Instrument Warrants Or Options Issued1 DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1	1000000	shares
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	1243120	usd
CY2023	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	1441719	usd
	abvc	Convertible Debentures Cost ConvertibleDebenturesCost	2640000	usd
CY2023	abvc	Convertible Debentures Cost ConvertibleDebenturesCost	2372851	usd
CY2024Q2	abvc	Accrued Research And Development Expense AccruedResearchAndDevelopmentExpense	1799583	usd
CY2023Q4	abvc	Accrued Research And Development Expense AccruedResearchAndDevelopmentExpense	1799583	usd
CY2024Q2	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	1243638	usd
CY2023Q4	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	1184505	usd
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	abvc	Schedule Of Pursuant Licensing Agreement Related Amendment Table Text B Lock ScheduleOfPursuantLicensingAgreementRelatedAmendmentTableTextBLock	<span>During the six months ended June 30, 2024, the Company received $116,000 pursuant to the licensing agreement and related amendment with FEYE, and recognized $116,000 revenue in the period ended June 30, 2024. Please refer to Note 4, Collaborative Agreements for details.</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; padding-bottom: 1.5pt">FEYE</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">116,000</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-97"> -</div></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">116,000</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>
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	abvc	Description Of Conversion Price DescriptionOfConversionPrice	The Company may convert the Note at any time into shares of Rgene’s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.
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$ABVC
ABVC BIOPHARMA, INC. Stock $abvc

2024 Q3 Form 10-Q Financial Statement

#000121390024068907 Filed on August 14, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABVC ABVC BIOPHARMA, INC. Stock $abvc

2024 Q3 Form 10-Q Financial Statement

#000121390024068907 Filed on August 14, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABVC
ABVC BIOPHARMA, INC. Stock $abvc