BioKey (Cayman) Files 8-K: Separation and Transitional Agreements

What Happened
BioKey (Cayman), Inc. filed a Form 8-K on August 27, 2026 to furnish exhibits related to its separation from ABVC BioPharma, Inc. The filing attaches a Separation and Distribution Agreement dated June 22, 2026 and related agreements covering transitional services, tax matters and employee matters between BioKey and ABVC. The filing also includes an Information Statement dated August 27, 2026 and a consent letter from Simon & Edward, LLP.

Key Details

• Separation and Distribution Agreement between ABVC BioPharma, Inc. and BioKey (Cayman), Inc., dated June 22, 2026 (Exhibit 2.1).
• Transitional Services Agreement (Exhibit 10.1), Tax Matters Agreement (Exhibit 10.2) and Employee Matters Agreement (Exhibit 10.3), all dated June 22, 2026.
• Information Statement of BioKey (Cayman), Inc., dated August 27, 2026, filed as Exhibit 99.1.
• Consent of Simon & Edward, LLP included as Exhibit 23.1; interactive XBRL cover page included as Exhibit 104.

Why It Matters
These documents formalize the separation transaction and set out how operations, taxes, services and employee-related obligations will be handled between BioKey and its former parent ABVC. For investors, the Information Statement (Exhibit 99.1) and the agreements are the primary sources to review for details on the separation’s structure, allocated responsibilities and any potential ongoing obligations or dependencies. The filing does not report earnings, executive changes, or financial results.