ABVC BIOPHARMA, INC.

(a) Yunzhiyi, a Taiwan corporation, was incorporated in August 2024, with 90% owned by BioLite Taiwan and 10% owned by Shuling Jiang, one of the Company’s director. This entity is set up for holding the land in Taiwan that AiBtl is in the process of acquiring, which land will be used for developing health related business. In April 2025, AiBtl signed a share-based land acquisition agreement regarding the land in Taiwain. However, as of the date hereof, the transfer of the land’s title is currently under government review, pending completion of the title transfer registration. Due to Taiwan’s legal restrictions prohibiting foreign entities from directly owning farmland, the parties agreed to structure the arrangement through nominee holdings.

(b) During the fiscal year ended December 31, 2023, none of our officers or directors, as defined in Rule 16a-1(f), informed us of theadoption, modification ortermination of any “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” as those terms are defined in Item 408 of Regulation S-K.