{"filing":{"accession_number":"0001213900-26-084846","cik":"0001173313","ticker":"ABVC","company_name":"ABVC BIOPHARMA, INC.","form":"8-K","filing_date":"2026-08-03","report_date":"2026-08-03","primary_document":"ea0300449-8k_abvcbio.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026084846/ea0300449-8k_abvcbio.htm"},"events":[{"id":23485,"run_id":21235,"accession_number":"0001213900-26-084846","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The filing discloses a postponement of a previously announced distribution of ordinary shares of BioKey (Cayman), Inc. to shareholders of ABVC BioPharma. Although the distribution is delayed rather than completed, the event concerns a material capital distribution to shareholders with a specified distribution ratio (0.169464 shares per share held), making it a dividend_distribution event. The postponement itself is material to investors as it affects the timing and mechanics of a shareholder distribution.","company_name":"ABVC BIOPHARMA, INC.","ticker":"ABVC","filing_date":"2026-08-03","form":"8-K","submitted_at":null,"items":[{"id":23719,"accession_number":"0001213900-26-084846","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses a postponement of a previously announced distribution of ordinary shares of BioKey (Cayman), Inc. to shareholders of ABVC BioPharma. Although the distribution is delayed rather than completed, the event concerns a material capital distribution to shareholders with a specified distribution ratio (0.169464 shares per share held), making it a dividend_distribution event. The postponement itself is material to investors as it affects the timing and mechanics of a shareholder distribution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T10:05:01.724938+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":23719,"accession_number":"0001213900-26-084846","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses a postponement of a previously announced distribution of ordinary shares of BioKey (Cayman), Inc. to shareholders of ABVC BioPharma. Although the distribution is delayed rather than completed, the event concerns a material capital distribution to shareholders with a specified distribution ratio (0.169464 shares per share held), making it a dividend_distribution event. The postponement itself is material to investors as it affects the timing and mechanics of a shareholder distribution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T10:05:01.724938+00:00","company_name":"ABVC BIOPHARMA, INC.","ticker":"ABVC","filing_date":"2026-08-03"}]}
