{"url_path":"/sec/abvc/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 EXHIBITS**","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":4119,"has_tables":true,"body_markdown":"**ITEM 6. EXHIBITS**\n\n** **\n\n**The following exhibits are filed herewith:**\n\n \n\n**Exhibit No.**\n \n**Description**\n\n2.1\n \n[Share Exchange Agreement, dated February 8, 2016 (1)](http://www.sec.gov/Archives/edgar/data/1173313/000101489716000457/exhibit101.htm)\n\n3.1\n \n[Articles of Incorporation of the Company (2)](http://www.sec.gov/Archives/edgar/data/1173313/000113789202000063/fex301ai.txt)\n\n3.2\n \n[Bylaws of the Company, as amended (44)](http://www.sec.gov/Archives/edgar/data/1173313/000113789202000063/fex302bl.txt)\n\n3.3\n \n[Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4)](http://www.sec.gov/Archives/edgar/data/1173313/000161577416004635/s102891_4-1.htm)\n\n3.4\n \n[Certificate of Amendment to Articles of Incorporation filed on December 21, 2016 (5)](http://www.sec.gov/Archives/edgar/data/1173313/000161577416007154/s104086_ex3-4.htm)\n\n3.5\n \n[Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6)](http://www.sec.gov/Archives/edgar/data/1173313/000121390020008785/ea120454ex3-1_americanbri.htm)\n\n3.6\n \n[Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (29)](http://www.sec.gov/Archives/edgar/data/1173313/000121390021025389/f10q0321ex3-6_abvcbio.htm)\n\n3.7\n \n[Certificate of Amendment to Articles of Incorporation filed on July 24, 2023 (45)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023059044/ea182176ex3-1_abvcbio.htm)\n\n3.8\n \n[Amendment to Bylaws (46)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024022451/ea0201809ex3-1_abvcbio.htm) \n\n4.1\n \n[Form of Warrant (7)](http://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex4-1_american.htm)\n\n4.2\n \n[Form of Investor Warrant dated May 16, 2022 (32)](http://www.sec.gov/Archives/edgar/data/1173313/000121390022025731/ea159780ex4-1_abvcbio.htm)\n\n4.3\n \n[Form of Voting Rights Proxy Agreement (58)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025037654/ea023974001ex4-2_abvcbio.htm)\n\n10.1\n \n[Collaboration Agreement dated December 29, 2015 (8)](http://www.sec.gov/Archives/edgar/data/1173313/000101489716000457/exhibit102.htm)\n\n10.2\n \n[Collaborative Agreement and Milestone Payment Agreement dated June 9, 2016 (9)](http://www.sec.gov/Archives/edgar/data/1173313/000161577416005823/s103448_ex99-1.htm)\n\n10.3\n \n[Employment Agreement with Kira Huang (10)](http://www.sec.gov/Archives/edgar/data/1173313/000121390017000304/f10k2016ex10iii_american.htm)\n\n10.4\n \n[Addendum to the Collaboration Agreement dated January 12, 2017 (11)](http://www.sec.gov/Archives/edgar/data/1173313/000121390017001707/f8k0217ex99i_americanbri.htm)\n\n10.5\n \n[Collaboration Agreement with BioFirst dated July 24, 2017 (12)](http://www.sec.gov/Archives/edgar/data/1173313/000121390017007869/f8k072417ex10i_americanbri.htm)\n\n10.6\n \n[Co-Development Agreement with Rgene dated May 26, 2017 (13)](http://www.sec.gov/Archives/edgar/data/1173313/000121390017005978/f8k052617ex99i_american.htm)\n\n10.7\n \n[Lind Letter Agreement dated May 22, 2024 (52)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024046313/ea020671501ex10-1_abvcbio.htm)\n\n10.8\n \n[Lind Form of Warrant dated May 22, 2024 (52)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024046313/ea020671501ex10-2_abvcbio.htm)\n\n10.9\n \nReserved\n\n10.10\n \n[Business Loan Agreement entered by and between Cathay Bank and American BriVision (Holding) Corporation (16)](http://www.sec.gov/Archives/edgar/data/1173313/000121390019001553/f8k012119ex10-1_americanbri.htm)\n\n10.11\n \n[Promissory Note entered by American BriVision (Holding) Corporation (17)](http://www.sec.gov/Archives/edgar/data/1173313/000121390019001553/f8k012119ex10-2_americanbri.htm)\n\n10.12\n \n[Form of Commercial Security Agreement (18)](http://www.sec.gov/Archives/edgar/data/1173313/000121390019001553/f8k012119ex10-3_americanbri.htm)\n\n10.13\n \n[Form of Exchange Agreement entered into by and between the Company and non-US person (19)](http://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex10-1_american.htm)\n\n10.14\n \n[Form of Exchange Agreement entered into by and between the Company and US person (20)](http://www.sec.gov/Archives/edgar/data/1173313/000121390020009167/ea120625ex10-1_americanbri.htm)\n\n10.15\n \n[Form of Securities Purchase Agreement entered into by and between the Company and U.S. investors (21)](http://www.sec.gov/Archives/edgar/data/1173313/000121390020012685/f10k2019ex10-15_americanbriv.htm)\n\n10.16\n \n[Form of Securities Purchase Agreement entered into by and between the Company and non-U.S. investors (22)](http://www.sec.gov/Archives/edgar/data/1173313/000121390020012685/f10k2019ex10-16_americanbriv.htm)\n\n10.17\n \n[Amended and Restated American BriVision (Holding) Corporation 2016 Equity Incentive (26)](http://www.sec.gov/Archives/edgar/data/1173313/000121390021015729/f10k2020ex10-17_americanbriv.htm)\n\n10.18\n \n[Form of Securities Purchase Agreement (27)](http://www.sec.gov/Archives/edgar/data/1173313/000121390020035298/ea129411ex10-1_american.htm)\n\n10.19\n \n[Form of Convertible Promissory Note (27)](http://www.sec.gov/Archives/edgar/data/1173313/000121390020035298/ea129411ex10-2_american.htm)\n\n10.20\n \n[Amendment No. 1 to Promissory Note (28)](http://www.sec.gov/Archives/edgar/data/1173313/000121390021031465/ea142391-ex10_3abvcbiopharma.htm)\n\n10.21\n \n[Joint Venture Agreement between the Company, Lucidiam Co., Ltd. And BioLite Japan K.K. (30)](http://www.sec.gov/Archives/edgar/data/1173313/000121390021052090/ea148616ex10-1_abvcbiopharma.htm)\n\n10.22\n \n[Amendment to the Collaboration Agreement dated December 29, 2015 (34)](http://www.sec.gov/Archives/edgar/data/1173313/000121390022008631/ea156005ex10-4_abvcbio.htm)\n\n10.23\n \n[Clinical Development Service Agreement with Rgene (portions of the exhibit have been omitted because they (i) are not material and (ii) is the type of information that the registrant treats as private or confidential.)(31)](http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-1_abvcbio.htm)\n\n10.24\n \n[Promissory Note issued to Regene, dated June 16, 2022 (31)](http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-2_abvcbio.htm)\n\n10.25\n \n[Form of Securities Purchase Agreement dated May 12, 2022 (32)](http://www.sec.gov/Archives/edgar/data/1173313/000121390022025731/ea159780ex1-1_abvcbio.htm)\n\n10.26\n \n[Securities Purchase Agreement(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-1_abvcbio.htm)\n\n10.27\n \n[Form of Note(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-2_abvcbio.htm)\n\n10.28\n \n[Form of Warrant(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-3_abvcbio.htm)\n\n10.29\n \n[Security Agreement(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-4_abvcbio.htm)\n\n10.30\n \n[Guarantor Security Agreement(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-5_abvcbio.htm)\n\n10.31\n \n[Guaranty(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-6_abvcbio.htm)\n\n10.32\n \n[Trademark Security Agreement with Rgene Corporation(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-7_abvcbio.htm)\n\n10.33\n \n[Trademark Security Agreement with BioFirst Corporation(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-8_abvcbio.htm)\n\n10.34\n \n[Patent Security Agreement(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-9_abvcbio.htm)\n\n10.35\n \n[Copyright Security Agreement(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-10_abvcbio.htm)\n\n10.36\n \n[Stock Pledge Agreement(33)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-11_abvcbio.htm)\n\n10.37\n \n[The Cooperation Agreement between the Company and Zhong Hui Lian He Ji Tuan, Ltd. dated August 14, 2023 (35)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023068359/ea183745ex10-1_abvcbio.htm)\n\n10.38\n \n[Amendment to the Cooperation Agreement (36)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023074145/ea184720ex10-1_abvcbio.htm)\n\n10.39\n \n[Letter Agreement (37)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023076241/ea185104ex10-1_abvcbio.htm)\n\n10.40\n \n[License Agreement between the Company and AiBtl BioPharma, Inc (47)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023087270/f10q0923ex10-40_abvcbio.htm)\n\n \n\n22\n\n \n\n \n\n10.41\n \n[License Agreement between the BioLite and AiBtl BioPharma, Inc (47)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023087270/f10q0923ex10-41_abvcbio.htm)\n\n10.42\n \n[Definitive License Agreement between the Company and OncoX BioPharma, Inc. May 8, 2024 (51)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024041053/ea020556901ex10-1_abvcbio.htm)\n\n10.43\n \n[Definitive License Agreement between Rgene and OncoX BioPharma, Inc. dated May 8, 2024 (51)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024041053/ea020556901ex10-2_abvcbio.htm)\n\n10.44\n \n[Form of 2nd Lind Note (38)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-2_abvcbio.htm)\n\n10.45\n \n[Form of 2nd Lind Warrant (38)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-3_abvcbio.htm)\n\n10.46\n \n[Securities Purchase Agreement dated November 17, 2023 (38)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-1_abvcbio.htm)\n\n10.47\n \n[First Amendment To Security Agreement (38)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-4_abvcbio.htm)\n\n10.48\n \n[First Amendment To Guarantor Security Agreement (38)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-5_abvcbio.htm)\n\n10.49\n \n[First Amendment to Guaranty (38)](http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-6_abvcbio.htm)\n\n10.50\n \n[Securities Purchase Agreement dated January 17, 2024 (39)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-1_abvcbio.htm)\n\n10.51\n \n[Form of 3rd Placement Agent Warrant (40)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024012141/ea192587ex10-41_abvcbio.htm)\n\n10.52\n \n[Second Amendment To Security Agreement (39)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-4_abvcbio.htm)\n\n10.53\n \n[Second Amendment To Guarantor Security Agreement (39)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-5_abvcbio.htm)\n\n10.54\n \n[Second Amendment to Guaranty (39)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-6_abvcbio.htm)\n\n10.55\n \n[Form of 3rd Lind Note (39)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-2_abvcbio.htm)\n\n10.56\n \n[Form of 3rd Lind Warrant (39)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-3_abvcbio.htm)\n\n10.57\n \n[Amendment No. 1 to 2nd Lind Note (41)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024004199/ea191466ex10-2_abvcbio.htm)\n\n10.58\n \n[Amendment No. 2 to 2nd Lind Note (42)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024018524/ea0200878ex10-2_abvcbio.htm)\n\n10.59\n \n[Amendment No. 1 to 3rd Lind Note (43)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024018526/ea0200876ex10-2_abvcbio.htm)\n\n10.60\n \n[Definitive License Agreement between the Company and OncoX BioPharma, Inc. (48)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024033598/ea020397101ex10-1_abvcbio.htm)\n\n10.61\n \n[Definitive License Agreement between Rgene and OncoX BioPharma, Inc. (48)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024033598/ea020397101ex10-2_abvcbio.htm)\n\n10.62\n \n[Definitive License Agreement between the Company and ForSeeCon Eye Corporation (49)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024025793/ea020257501ex10-1_abvcbio.htm)\n\n10.63\n \n[Definitive License Agreement between BioFirst Corporationand ForSeeCon Eye Corporation (49)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024025793/ea020257501ex10-2_abvcbio.htm)\n\n10.64\n \n[Form of Amendment (50)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024018526/ea0200876ex10-2_abvcbio.htm)\n\n10.65\n \n[Definitive License Agreement between the Company and OncoX BioPharma, Inc. May 23, 2024 (53)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024046419/ea020679001ex10-1_abvcbio.htm)\n\n10.66\n \n[Definitive License Agreement between Biolite, Inc. and OncoX BioPharma, Inc. dated May 23, 2024 (53)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024046419/ea020679001ex10-2_abvcbio.htm)\n\n10.67\n \n[Amendment to the Definitive License Agreement between the Company and ForSeeCon Eye Corporation (54)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024055288/ea020838301ex10-1_abvcbio.htm)\n\n10.68\n \n[Amendment to the Definitive License Agreement between BioFirst Corporation and ForSeeCon Eye Corporation (54)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024055288/ea020838301ex10-2_abvcbio.htm)\n\n10.69\n \n[Amendment to the License Agreement between the Company and AiBtl BioPharma Inc. (55)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024055809/ea020845301ex10-1_abvcbio.htm)\n\n10.70\n \n[Amendment to the License Agreement between BioLite, Inc. and AiBtl BioPharma Inc. (55)](http://www.sec.gov/Archives/edgar/data/1173313/000121390024055809/ea020845301ex10-2_abvcbio.htm)\n\n10.71\n \n[Letter Agreement dated January 5, 2025 (56)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025001211/ea022648701ex10-1_abvcbio.htm)\n\n10.72\n \n[Land Transfer Plan dated March 31, 2025 (57)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025032118/ea023254001ex10-56_abvcbio.htm)\n\n10.73\n \n[Nominee Holding Agreement dated April 1, 2024 (57)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025032118/ea023254001ex10-57_abvcbio.htm)\n\n10.74\n \n[Land Lease Agreement dated April 1, 2024 (57)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025032118/ea023254001ex10-58_abvcbio.htm)\n\n10.75\n \n[Addendum to Definitive Licensing Agreement between ABVC and AiBtl dated March 11, 2025 (57)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025032118/ea023254001ex10-59_abvcbio.htm)\n\n10.76\n \n[Addendum to Definitive Licensing Agreement between BioLite and AiBtl dated March 11, 2025 (57)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025032118/ea023254001ex10-60_abvcbio.htm)\n\n10.77\n \n[Yun Zhi Yi Land Holding Agreement dated October 28, 2024 (57)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025032118/ea023254001ex10-61_abvcbio.htm)\n\n10.78\n \n[Form of Purchase Agreement (58)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025037654/ea023974001ex10-1_abvcbio.htm)\n\n10.79\n \n[Form of Voting Rights Proxy Agreement (58)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025037654/ea023974001ex4-2_abvcbio.htm)\n\n10.80\n \n[Second Amended and Restated 2016 Equity Incentive Plan (59)](http://www.sec.gov/Archives/edgar/data/1173313/000121390025058995/ea024658001ex10-3_abvc.htm)\n\n10.81\n \n[Form of Warrant (60)](https://www.sec.gov/Archives/edgar/data/1173313/000121390025065728/ea024947501ex4-1_abvcbio.htm)\n\n10.82\n \n[Definitive Agreement between the Company and Shuling Jiang (60)](https://www.sec.gov/Archives/edgar/data/1173313/000121390025065728/ea024947501ex10-1_abvcbio.htm)\n\n10.83\n \n[Consulting Agreement (60)](https://www.sec.gov/Archives/edgar/data/1173313/000121390025065728/ea024947501ex10-2_abvcbio.htm)\n\n31.1\n \n[Certifications pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.+](ea029093101ex31-1.htm)\n\n31.2\n \n[Certifications pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.+](ea029093101ex31-2.htm)\n\n32.1\n \n[Certifications pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*+](ea029093101ex32-1.htm)\n\n32.2\n \n[Certifications pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*+](ea029093101ex32-2.htm)\n\n101.INS\n \nInline XBRL Instance Document.+\n\n101.SCH\n \nInline XBRL Taxonomy Extension Schema Document.+\n\n101.CAL\n \nInline XBRL Taxonomy Extension Calculation Linkbase Document.+\n\n101.DEF\n \nInline XBRL Taxonomy Extension Definition Linkbase Document.+\n\n101.LAB\n \nInline XBRL Taxonomy Extension Label Linkbase Document.+\n\n101.PRE\n \nInline XBRL Taxonomy Extension Presentation Linkbase Document.+\n\n104\n \nCover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).\n\n \n\n*\nIn accordance with SEC Release 33-8238, Exhibits 32.1 and 32.2 are\nbeing furnished and not filed.\n\n \n\n+\nFiled herewith\n\n \n\n23\n\n \n\n \n\n(1)\nIncorporated by reference to Exhibit 10.1 to the Company’s Current\nReport on Form 8-K, filed on February 16, 2016.\n\n \n\n(2)\nIncorporated by reference to Exhibit 3.01 to the Company’s Form\nSB-2 filed on June 28, 2002\n\n \n\n(3)\nIncorporated by reference to Exhibit 3.02 to the Company’s Form\nSB-2, filed on June 28, 2002\n\n** **\n\n(4)\nIncorporated by reference to Exhibit 4.1 to the Company’s Current\nReport on Form 8-K, filed on March 28, 2016.\n\n** **\n\n(5)\nIncorporated by reference to Exhibit 3.4 to the Company’s Form\nS-1, filed on September 13, 2016.\n\n** **\n\n(6)\nIncorporated by reference to Exhibit 3.1 to the Company’s Form\n8-K, filed on April 7, 2020\n\n** **\n\n(7)\nIncorporated by reference to Exhibit 4.1 the Company’s Current\nReport on Form 8-K, filed on April 24, 2020\n\n** **\n\n(8)\nIncorporated by reference to Exhibit 10.2 the Company’s Current\nReport on Form 8-K, filed on February 16, 2016.\n\n** **\n\n(9)\nIncorporated by reference to Exhibit 99.1 to the Company’s Current\nReport on Form 8-K, filed on June 9, 2016.\n\n** **\n\n(10)\nIncorporated by reference to Exhibit 10.3 to the Company’s Annual\nReport on Form 10-K, filed on January 12, 2017.\n\n** **\n\n(11)\nIncorporated by reference to Exhibit 99.1 to the Company’s Current\nReport on Form 8-K, filed on February 22, 2017.\n\n** **\n\n(12)\nIncorporated by reference to Exhibit 10.1 to the Company’s Current\nReport on Form 8-K, filed on July 24, 2017.\n\n** **\n\n(13)\nIncorporated by reference to Exhibit 99.1 to the Company’s Current\nReport on Form 8-K, filed on May 30, 2017.\n\n** **\n\n(14)\nReserved.\n\n** **\n\n(15)\nIncorporated by reference to Exhibit 10.3 to the Company’s Current\nReport on Form 8-K, filed on September 20, 2017.\n\n** **\n\n(16)\nIncorporated by reference to Exhibit 10.1 to the Company’s Current\nReport on Form 8-K, filed on February 1, 2019.\n\n** **\n\n(17)\nIncorporated by reference to Exhibit 10.2 to the Company’s Current\nReport on Form 8-K, filed on February 1, 2019.\n\n** **\n\n(18)\nIncorporated by reference to Exhibit 10.3 to the Company’s Current\nReport on Form 8-K, filed on February 1, 2019.\n\n** **\n\n(19)\nIncorporated by reference to Exhibit 10.1 to the Company’s Current\nReport on Form 8-K, filed on April 24, 2020.\n\n** **\n\n(20)\nIncorporated by reference to Exhibit 10.1 to the Company’s Current\nReport on Form 8-K, filed April 14, 2020.\n\n** **\n\n(21)\nIncorporated by reference to Exhibit 10.15 to the Company’s Annual\nReport on Form 10-K, filed May 15, 2020.\n\n** **\n\n24\n\n \n\n** **\n\n(22)\nIncorporated by reference to Exhibit 10.16 to the Company’s Annual\nReport on Form 10-K, filed May 15, 2020\n\n \n\n(23)\nIncorporated by reference to Exhibit 14.1 to the Company’s Amendment\nNo.1 to Form S-1, filed on November 14, 2016.\n\n** **\n\n(24)\nIncorporated by reference to 21.1 to the Company’s Form S-1,\nfiled on September 13, 2016.\n\n** **\n\n(25)\nIncorporated by reference to Exhibit 10.9 to the Company’s Annual\nReport on Form 10-K, filed May 15, 2020.\n\n \n\n(26)\nIncorporated by reference to Exhibit 10.17 to the Company’s Annual\nReport on Form 10-K, filed March 16, 2021.\n\n \n\n(27)\nIncorporated by reference to the Current Report on Form 8-K filed on\nNovember 5, 2020.\n\n \n\n(28)\nIncorporated by reference to the Current Report on Form 8-K filed on\nJune 8, 2021.\n\n** **\n\n(29)\nIncorporated by reference to the Quarterly Report on Form 10-Q filed\non May 10, 2021.\n\n \n\n(30)\nIncorporated by reference to the Current Report on Form 8-K filed on\nOctober 8, 2021.\n\n \n\n(31)\nIncorporated by reference to the Current Report on Form 8-K filed on\nJune 21, 2022.\n\n \n\n(32)\nIncorporated by reference to the Current Report on Form 8-K filed on\nMay 12, 2022.\n\n \n\n(33)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on February 24, 2023.\n\n \n\n(34)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on February 22, 2022.\n\n \n\n(35)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on August 17, 2023.\n\n \n\n(36)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on September 6, 2023.\n\n \n\n(37)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on September 13, 2023.\n\n \n\n(38)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on November 20, 2023.\n\n \n\n(39)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on January 17, 2024.\n\n \n\n(40)\nIncorporated by reference to the Amendment No.1 to Form S-1, filed\non February 9, 2024.\n\n \n\n(41)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K/A, filed on January 17, 2024.\n\n \n\n(42)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K/A, filed on February 29, 2024.\n\n \n\n(43)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K/A, filed on February 29, 2024.\n\n \n\n(44)\nIncorporated by reference to the Company’s Annual Report on Form\n10-K/A, filed on June 6, 2022\n\n \n\n25\n\n \n\n \n\n(45)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on July 24, 2023.\n\n \n\n(46)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on March 14, 2024\n\n \n\n(47)\nIncorporated by reference to the Company’s Quarterly Report on\nForm 10-Q, filed on November 15, 2023\n\n \n\n(48)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on April 17, 2024\n\n \n\n(49)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on March 26, 2024\n\n \n\n(50)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on February 29, 2024\n\n \n\n(51)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on May 9, 2024\n\n \n\n(52)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on May 23, 2024\n\n \n\n(53)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on May 24, 2024\n\n \n\n(54)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on June 24, 2024\n\n \n\n(55)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on June 25, 2024\n\n \n\n(56)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on January 6, 2025\n\n \n\n(57)\nIncorporated by reference to the Company’s Annual Report on Form\n10-K, filed April 15, 2025\n\n \n\n(58)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K, filed on April 30, 2025\n\n \n\n(59)\nIncorporated by reference to the Company’s Registration Statement\non Form S-8, filed on June 27, 2025\n\n \n\n(60)\nIncorporated by reference to the Company’s Current Report on\nForm 8-K/A, filed on July 18, 2025\n\n \n\n26\n\n \n\n \n\n**SIGNATURES**\n\n* *\n\nPursuant to the requirements of the Securities\nExchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.\n\n** **\n\n \n**ABVC BioPharma, Inc.**\n\n \n \n \n\nDated: May 18, 2026\nBy: \n/s/ Uttam Patil\n\n \n \nUttam Patil\n\n \n \nChief Executive Officer\n\n(Principal Executive Officer)\n\n \n\n \n**ABVC BioPharma, Inc.**\n\n \n \n \n\nDated: May 18, 2026\nBy: \n/s/ Uttam Patil\n\n \n \nUttam Patil\n\n \n \nInterim Chief Financial Officer\n\n(Principal Financial Officer)\n\n** **\n\n27\n\n** **\n\nBioFirst Corporation (the “BioFirst”):\n\nThe Company holds an equity interest in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed in ASC 323, Investments—Equity Method and Joint Ventures (“ASC 323”). Equity method adjustments include the Company’s proportionate share of investee’s income or loss and other adjustments required by the equity method. As of March 31, 2026 and December 31, 2025, the Company owns 18.68% and 18.68% common stock shares of BioFirst, respectively. The Company made a prepayment for equity investment in BioFirst to purchase additional shares to be issued by BioFirst in the aggregate amount of $2,688,578, recorded as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company successfully completed the registration process for this investment. The initial prepayment was $1,895,556, which is a portion of the prepayment as of December 31, 2022, and was converted into 994,450 shares of BioFirst stock. As of March 31, 2026 and December 31, 2025, the amount of prepayment for long-term investments in Biofirst are both $1,124,842.\nRgene Corporation (the “Rgene”)\n\nAs described in Note 4, the Company acquired 26.65% of Rgene’s outstanding common shares since 2018 through multiple collaborative agreements, and has been accounting this equity investment with equity method as prescribed in ASC 323, Investments—Equity Method and Joint Ventures (“ASC 323”). Equity method adjustments include the Company’s proportionate share of investee’s income or loss and other adjustments required by the equity method. Further, as disclosed in Note 10 Related Party Transactions, the Company entered a convertible loan agreement with Rgene in 2022 and has been working with Rgene to obtain approval for the Company to exercise the conversion from Department of Investment Review in Taiwan, a government agency reviews foreign investors conducting investment in Taiwan. In May 2024, the conversion request for the conversion was approved but the Company was not informed by Rgene until April 2025. The Company determined that the impact to the financial statements is immaterial and assumed the conversion was incurred on January 1, 2025. After the conversion, the Company owns 37% of outstanding shares of Rgene.\nForSeeCon Eye Corporation (FEYE)\n\nFEYE is a private company registered in the British Virgin Islands, focusing on the field of diagnosis and treatment of eye disorders, with its main product of Vitargus. The Company granted FEYE certain licensed products in exchange for FEYE ownership. See Note 4 for the details of such transactions. In February 2026, The Company made a prepayment for equity investment in FEYE to purchase additional 136,000 shares to be issued by FEYE in the aggregate amount of $680,000, recorded as prepayment for long-term investments as of March 31, 2026.\nOncoX BioPharma, Inc. (OncoX)\n\nOncoX is a private company registered in the British Virgin Islands, focusing on oncology trials and drug development across Asia-Pacific. The Company granted OncoX certain licensed products in exchange for OncoX’s ownership. See Note 4 for the details of such 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