Business Context and Reporting Period
This Form 8-K was filed by American BriVision (Holding) Corporation on February 14, 2018. The filing reports a corporate governance change approved by the Board of Directors on the same date.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on a change in the fiscal year end.
Material Changes
- Fiscal Year Change: The Company changed its fiscal year end from September 30 to December 31, effective immediately.
- Reporting Consequence: The Company will file a Transition Report on Form 10-K covering the three-month period ended December 31, 2017.
Guidance, Outlook, and Risks
The filing contains no management commentary, financial guidance, outlook, risks, contingencies, or unusual items beyond the administrative change in the fiscal calendar.
Key Facts for Investor Verification
- Verify the upcoming Transition Report on Form 10-K for the period ended December 31, 2017.
- Confirm the new fiscal year end date of December 31 for future reporting cycles.
- Note that the registrant name in the filing is American BriVision (Holding) Corporation, distinct from the metadata name "ABVC BIOPHARMA, INC."