{"url_path":"/sec/abvc/10-q/2026/item-2","section_key":"item-2","section_title":"Item 2 UNREGISTERED SALES OF EQUITY SECURITIES","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/1173313/0001213900-26-058104-index.html","accession_number":"0001213900-26-058104","cik":"0001173313","ticker":"ABVC","issuer_name":"ABVC BIOPHARMA, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1173313/0001213900-26-058104-index.html","primary_entity_key":"0001173313","primary_entity_name":"ABVC BIOPHARMA, INC."},"word_count":233,"has_tables":true,"body_markdown":"**ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES\nAND USE OF PROCEEDS.**\n\n** **\n\nDuring the period covered by this report, the\nCompany has not issued unregistered securities to any person, except as described below. None of these transactions involved any underwriters,\nunderwriting discounts or commissions, except as specified below, or any public offering, and, unless otherwise indicated below, the\nRegistrant believes that each transaction was exempt from the registration requirements of the Securities Act by virtue of Section 4(a)(2)\nthereof and/or Rule 506 of Regulation D promulgated thereunder, and/or Regulation S promulgated thereunder regarding offshore offers\nand sales. All recipients had adequate access, though their relationships with the Registrant, to information about the Registrant.\n\n \n\nOn January 12,\n2026, the Company sold an aggregate amount of $256,000 on the same terms and conditions as the Reg S Offering; Pursuant to the share\nsubscriptions, the Company has issued an aggregate of 131,280 shares of the Company’s common stock. The price at which the Shares\nwere sold at $1.95 per share.\n\n \n\nOn January 9, 2026 and\nFebruary 3, 2026, the Company issued 14,863, 16,753, and 28,389 shares, respectively, to settle January, February, and March\n2026 rent balances of $34,155, $34,159, and $37,984, respectively.\n\n \n\nBetween January 13,\n2026 and March 5, 2026, the Company issued an aggregate of 26,747 shares of common stock to various consultants for providing business\nservices and funding opportunities, in the aggregate amount of $52,869."}