EX-99.1 2 ea030361701ex99-1.htm INFORMATION STATEMENT OF BIOKEY (CAYMAN), INC., DATED AUGUST 27, 2026 (FILED HEREWITH) Exhibit 99.1 INFORMATION STATEMENT BioKey (Cayman), Inc. Ordinary Shares (par value $0.0001 per share) This information statement has been prepared in connection with the spin-off by ABVC BioPharma, Inc. (“ ABVC ”) of its wholly owned subsidiary, BioKey (Cayman), Inc. (the “ Company,” “ SpinCo,” or “ BioKey Cayman ”). To effect the spin-off, ABVC distributed that number of the Company’s ordinary shares, par value $0.0001 (the “ Ordinary Shares ”) that it owns, which represents approximately 15% of the Company (the “ Distribution ”), on a pro rata basis to the holders of ABVC common stock, par value $0.0001 per share (the “ ABVC Common Stock ”). You should consult your own tax advisor as to the tax consequences of the Distribution to you, including potential tax consequences under state, local, and non-U.S. tax laws. If you are a record holder of ABVC Common Stock as of the close of business on July 24, 2026, which is the record date for the Distribution (the “Record Date”), you received your pro rata portion of 15% of BioKey Cayman’s issued and outstandin…
Open exhibit ↗Current Report · Items 9.01 · 8-K/A
BioKey (Cayman), Inc.
Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits. (d) Exhibits. Exhibit Exhibit Number 2.1 Separation and Distribution Agreement, dated as of June 22, 2026, by and between ABVC BioPharma, Inc. and BioKey (Cayman), Inc. (incorporated by reference to the 8K filed on August 27, 2026) 10.1 Transitional Services Agreement, dated as of June 22, 2026, by and between ABVC BioPharma, Inc. and BioKey (Cayman), Inc.…
Disclosure sections
Item 9.01Item 9.01 - Financial Statements and Exhibits
Item
9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit Exhibit
Number
2.1 Separation
and Distribution Agreement, dated as of June 22, 2026, by and between ABVC BioPharma, Inc. and BioKey (Cayman), Inc. (incorporated by reference to the 8K filed on August 27, 2026)
10.1 Transitional
Services Agreement, dated as of June 22, 2026, by and between ABVC BioPharma, Inc. and BioKey (Cayman), Inc. (incorporated by reference to the 8K filed on August 27, 2026)
10.2 Tax
Matters Agreement, dated as of June 22, 2026, by and between ABVC BioPharma, Inc. and BioKey (Cayman), Inc. (incorporated by reference to the 8K filed on August 27, 2026)
10.3 Employee
Matters Agreement, dated as of June 22, 2026, by and between ABVC BioPharma, Inc. and BioKey (Cayman), Inc. (incorporated by reference to the 8K filed on August 27, 2026)
23.1 Consent of Simon &
Edward, LLP (incorporated by reference to the 8K filed on August 27, 2026)
99.1 Information Statement of
BioKey (Cayman), Inc., dated August 27, 2026 (filed herewith)
104 Cover Page Interactive
Data File (embedded within the Inline XBRL document)