NASDAQ : AGCC

Agencia Comercial Spirits Ltd — Financial statements

Consumer Staples · Beverages - Wineries & Distilleries · Taiwan

Last price 14.85 USD (Oct 30, 2026, 4:00 PM EDT) · Market cap 338.38M

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Financial statements

Agencia Comercial Spirits Ltd (AGCC) reported revenue of 6.21M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.

Income statement

Fiscal year January - December; amounts in USD.

TTMFY2025FY2024FY2023
Revenue6.21M6.21M2.54M887.31K
Cost of Revenue4.32M4.32M1.27M523.38K
Gross Profit1.89M1.89M1.27M363.93K
Selling, General & Admin1.10M1.10M250.72K64.79K
Operating Expenses1.10M1.10M250.72K64.79K
Operating Income784.03K784.03K1.01M299.14K
Interest Expense-2.16K-2.16K-1.74K-2.48K
Interest & Investment Income3.30K3.30K127.00114.00
Currency Exchange Gain (Loss)3.75K3.75K234.002.93K
Other Non Operating Income (Expenses)1.16K1.16K5.01K448.00
Pretax Income790.08K790.08K1.02M300.16K
Income Tax Expense180.70K180.70K238.94K60.87K
Net Income609.38K609.38K779.28K239.29K
Net Income to Common609.38K609.38K779.28K239.29K
Shares Outstanding (Basic)15.91M15.91M12.50M12.50M
Shares Outstanding (Diluted)15.91M15.91M12.50M12.50M
EPS (Basic)0.040.040.060.02
EPS (Diluted)0.040.040.060.02
Gross Margin30.43%30.43%49.86%41.02%
Operating Margin12.63%12.63%39.98%33.71%
Profit Margin9.82%9.82%30.71%26.97%
EBITDA813.60K813.60K
EBITDA Margin13.11%13.11%
D&A For EBITDA29.57K29.57K
EBIT784.03K784.03K1.01M299.14K
EBIT Margin12.63%12.63%39.98%33.71%
Effective Tax Rate22.87%22.87%23.47%20.28%
Revenue as Reported6.21M6.21M2.54M887.31K

Balance sheet

Fiscal year January - December; amounts in USD.

TTMFY2025FY2024FY2023
Cash & Equivalents15.82M15.82M54.75K126.29K
Cash & Short-Term Investments15.82M15.82M54.75K126.29K
Accounts Receivable3.99M3.99M717.64K
Other Receivables51.83K
Receivables6.01M6.01M717.64K51.83K
Inventory2.79M2.79M2.65M2.31M
Other Current Assets3.28M3.28M244.24K176.48K
Total Current Assets27.90M27.90M3.67M2.66M
Property, Plant & Equipment265.05K265.05K94.89K44.58K
Other Intangible Assets50.34K50.34K
Long-Term Deferred Charges150.15K
Total Assets28.22M28.22M3.91M2.70M
Accounts Payable116.06K116.06K334.14K89.18K
Accrued Expenses144.97K144.97K3.44K4.17K
Short-Term Debt16.50M16.50M169.00
Current Portion of Long-Term Debt18.50K18.50K29.74K30.90K
Current Portion of Leases89.06K89.06K19.95K8.24K
Current Income Taxes Payable502.08K502.08K480.24K241.66K
Current Unearned Revenue67.99K67.99K23.32K304.58K
Other Current Liabilities782.76K782.76K1.03M727.77K
Total Current Liabilities18.22M18.22M1.92M1.41M
Long-Term Debt17.73K50.67K
Long-Term Leases126.09K126.09K72.68K36.31K
Total Liabilities18.35M18.35M2.01M1.49M
Common Stock1.38K1.38K1.00K1.00K
Additional Paid-In Capital7.52M7.52M169.60K169.60K
Retained Earnings2.46M2.46M1.85M1.07M
Comprehensive Income & Other-110.13K-110.13K-120.13K-30.06K
Shareholders' Equity9.87M9.87M1.90M1.21M
Total Liabilities & Equity28.22M28.22M3.91M2.70M
Total Debt16.73M16.73M140.09K126.29K
Net Cash (Debt)-908.74K-908.74K-85.34K-2.00
Net Cash Per Share-0.06-0.06-0.010.00
Filing Date Shares Outstanding22.79M22.79M17.86M12.50M
Total Common Shares Outstanding19.88M19.88M12.50M12.50M
Working Capital9.68M9.68M1.75M1.25M
Book Value Per Share0.500.500.150.10
Tangible Book Value9.82M9.82M1.90M1.21M
Tangible Book Value Per Share0.490.490.150.10

Cash flow statement

Fiscal year January - December; amounts in USD.

TTMFY2025FY2024FY2023
Net Income609.38K609.38K779.28K239.29K
Depreciation & Amortization68.44K68.44K12.81K7.82K
Change in Accounts Receivable-3.27M-3.27M-717.64K244.96K
Change in Inventory-23.20K-23.20K-524.37K-1.10M
Change in Accounts Payable-234.69K-234.69K267.51K89.23K
Change in Unearned Revenue44.04K44.04K-279.69K304.76K
Change in Income Taxes921.00921.00270.99K52.20K
Change in Other Net Operating Assets-4.69M-4.69M-45.73K-114.59K
Operating Cash Flow-7.50M-7.50M-236.84K-274.52K
Other Investing Activities494.04K
Investing Cash Flow494.04K
Short-Term Debt Issued16.57M16.57M373.01K
Total Debt Issued16.57M16.57M373.01K
Short-Term Debt Repaid-654.97K-654.97K-169.00-127.09K
Long-Term Debt Repaid-89.63K-89.63K-30.90K-30.17K
Total Debt Repaid-744.60K-744.60K-31.07K-157.26K
Net Debt Issued (Repaid)15.83M15.83M341.94K-157.26K
Issuance of Common Stock8.26M8.26M
Other Financing Activities-760.36K-760.36K-150.15K
Financing Cash Flow23.33M23.33M191.79K-157.26K
Foreign Exchange Rate Adjustments-57.25K-57.25K-26.48K3.57K
Net Cash Flow15.77M15.77M-71.53K65.84K
Levered Free Cash Flow-8.16M-8.16M71.75K
Unlevered Free Cash Flow-8.16M-8.16M72.84K
Cash Interest Paid2.16K2.16K1.74K2.48K
Cash Income Tax Paid155.85K155.85K238.94K60.87K
Change in Working Capital-8.18M-8.18M-1.03M-521.63K

Ratios

Fiscal year January - December; amounts in USD.

TTMFY2025FY2024FY2023
Market Capitalization338.38M193.99M
Enterprise Value339.29M193.41M
Last Close Price14.859.76
PE Ratio387.78318.35
PS Ratio54.5231.26
PB Ratio29.9119.66
P/TBV Ratio34.4719.76
EV/Sales Ratio54.6731.16
EV/EBITDA Ratio417.02237.72
EV/EBIT Ratio432.75246.68
Debt / Equity Ratio1.701.700.070.10
Debt / EBITDA Ratio18.9518.950.140.41
Net Debt / Equity Ratio0.090.090.040.00
Net Debt / EBITDA Ratio1.121.12
Asset Turnover0.390.390.77
Inventory Turnover1.591.590.51
Quick Ratio1.091.090.400.13
Current Ratio1.531.531.911.89
Return on Equity (ROE)10.36%10.36%50.09%
Return on Assets (ROA)3.05%3.05%19.16%
Return on Invested Capital (ROIC)5.61%9.48%48.58%19.69%
Return on Capital Employed (ROCE)7.80%7.80%51.00%23.00%
Earnings Yield0.26%0.31%
Buyback Yield / Dilution-27.30%-27.30%