ABVC (ABVC BioPharma) Current Accrued Expense: $2.24 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ABVC ABVC BioPharma Inc ABVC
17 GF Score
Price $1.26
GF Value $0.87
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is ABVC BioPharma Current Accrued Expense?

ABVC BioPharma ABVC +2.46% 17 Current Accrued Expense is $2.24 Mil as of Mar. 2026. GuruFocus rates ABVC with a GF Score™ of 17/100 and a GF Value™ of $0.87 (Significantly Overvalued). The stock has 1 warning sign investors should review.

ABVC BioPharma's Current Accrued Expense for the quarter that ended in Mar. 2026 was $2.24 Mil.

ABVC BioPharma's quarterly Current Accrued Expense declined from Sep. 2025 ($2.27 Mil) to Dec. 2025 ($2.25 Mil) and declined from Dec. 2025 ($2.25 Mil) to Mar. 2026 ($2.24 Mil).

ABVC BioPharma's annual Current Accrued Expense declined from Dec. 2023 ($2.07 Mil) to Dec. 2024 ($1.93 Mil) but then increased from Dec. 2024 ($1.93 Mil) to Dec. 2025 ($2.25 Mil).


ABVC BioPharma Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for ABVC BioPharma's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

ABVC BioPharma Current Accrued Expense Chart

ABVC BioPharma Annual Data
Trend Sep16 Sep17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.30 1.87 2.07 1.93 2.25

ABVC BioPharma Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2.03 2.57 2.27 2.25 2.24
ABVC
17GF Score
ABVC BioPharma Inc ABVC
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ABVC BioPharma Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $2.24 Mil mean?
ABVC BioPharma (ABVC) has a Current Accrued Expense of $2.24 Mil as of Mar. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on ABVC BioPharma and its competitors.
Is ABVC BioPharma's Current Accrued Expense too high?
ABVC BioPharma's current Current Accrued Expense is $2.24 Mil. Overall, ABVC BioPharma has a GF Score™ of 17/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ABVC BioPharma's Current Accrued Expense compare to GRCE and ELOX?
ABVC BioPharma's Current Accrued Expense of $2.24 Mil can be compared against companies in the Biotechnology industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Biotechnology company?
A good Current Accrued Expense depends on the Biotechnology industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on ABVC BioPharma and its competitors. ABVC BioPharma's current Current Accrued Expense is $2.24 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABVC BioPharma stock overvalued right now?
Based on GuruFocus' analysis, ABVC BioPharma (ABVC) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.87, compared to a current price of $1.26 — trading 44.7% above its estimated fair value. The current Current Accrued Expense is $2.24 Mil. ABVC BioPharma's overall GF Score™ is 17/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For ABVC BioPharma (ABVC), the current Current Accrued Expense is $2.24 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is ABVC BioPharma (ABVC) Overvalued in 2026?

Based on GuruFocus' analysis, ABVC BioPharma stock appears to be overvalued. The current stock price of $1.26 is trading 44.7% above its estimated GF Value™ of $0.87. GuruFocus considers ABVC BioPharma to be Significantly Overvalued.

Key valuation signals for ABVC:

  • Current Accrued Expense: $2.24 Mil
  • GF Value™: $0.87 vs. price of $1.26 (44.7% above fair value)
  • GF Score™: 17/100 with 1 warning sign

No single metric tells the full story. See the ABVC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ABVC BioPharma Business Description

Address 44370 Old Warm Springs Boulevard, Fremont, CA, USA, 94538
ABVC BioPharma Inc is a clinical stage biopharmaceutical company focused on development of new drugs and medical devices, all of which are derived from plants. It currently has six drugs and three medical devices in development. The firm specializes in botanically based solutions that deliver high efficacy with low toxicity for improved health outcomes. Its products include: Vitargus - ABV-1701, ABV-2001, ABV-2002, MDD ABV-1504, ADHD ABV-1505, ADHD ABV-1601, ABV-1501, ABV-1702, and ABV-1703.
17GF Score

Get the complete analysis for ABVC

Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$1.26
Price
$0.87
GF Value