ABVC BioPharma (ABVC) investor relations material

Executive summary

• Special shareholder meeting scheduled for September 18, 2026, to be held virtually, with voting on three key proposals.

• Proposals include approval of a new 2026 Equity Incentive Plan, ratification of equity awards granted since February 16, 2026, and authorization for potential issuance of shares for land acquisitions in Taiwan.

• Board unanimously recommends voting in favor of all proposals.

• Shareholders of record as of July 24, 2026, are eligible to vote, with 26,554,365 shares outstanding.

Voting matters and shareholder proposals

• Proposal 1: Approve the 2026 Equity Incentive Plan, replacing the 2016 Plan, with a new formula for share reserve and an evergreen provision for annual increases.

• Proposal 2: Ratify 600,000 equity awards granted to two advisors after the 2016 Plan's termination and before the 2026 Plan's approval.

• Proposal 3: Authorize issuance of up to 6,638,591 shares (or equivalents) at not less than $1.00 per share for land acquisitions in Taiwan, subject to Nasdaq rules.

• Each proposal requires a majority of votes cast for approval.

Board of directors and corporate governance

• Board members are eligible for awards under the new incentive plan.

• Related-party transaction disclosed: Board member Ms. Shuling Jiang is the proposed seller of the Taiwan properties.

• Audit Committee will review and approve the related-party transaction in accordance with company and Nasdaq governance policies.