Agencia Comercial Spirits Ltd. (AGCC)
Agencia Comercial Spirits Ltd, together with its subsidiaries, imports, procures, distributes, and sells bottled, raw cask, and proprietary brand whisky products in Taiwan and international markets. It also offers brand marketing services. The company was incorporated in 2025 and is based in Taichung, Taiwan. Agencia Comercial Spirits Ltd is a subsidiary of Ping Shiang Business Ltd.
Sector: Wholesale-Beer, Wine & Distilled Alcoholic Beverages
Industry: Beverages - Wineries & Distilleries
Agencia Comercial Spirits Ltd
NASDAQ:AGCCConsumer Defensive · Beverages - Wineries & Distilleries
-1.74%$14.84
Mkt Cap$634.84M
Float5.15M
O/S42.79M
Inst Own0.1%
SI0.8%
Dilution
Delisting Issues Timeline
Financials Summary
Revenue$6.21M
Net Income$609K
Total Assets$28.22M
Free Cash Flow-$7.5M
Debt & Equity
Debt 56%
Equity 44%
Total Debt$12.7M
Total Equity$9.87M
Shares Outstanding
Short Interest
Split History
No splits on record
Nothing in AGCC's public trading history: no forward or reverse split has affected the share count.
Balance Sheet Details
Assets$28.22M
Liabilities$18.35M
Accounts Receivable$6.01M
Accounts Payable$116K
Inventory$2.79M
PP&E (Net)$265K
Goodwill$0
Intangible Assets$50K
Income Statement
| Period | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|
| Currency | USD | USD | USD |
| Period Ending | 2025-12-31 | 2024-12-31 | 2023-12-31 |
| Revenue | $6.21M | $2.54M | $887K |
| YoY Growth | 144.6% | 186.0% | - |
| Cost of Revenue | $4.32M | $1.27M | $523K |
| Gross Profit | $1.89M | $1.27M | $364K |
| Gross Margin | 30.4% | 49.9% | 41.0% |
| Research and Development | $0 | $0 | $0 |
| Selling, General, and Administrative | $1.1M | $251K | $65K |
| Other | $0 | $0 | $0 |
| Total Operating Expenses | $1.1M | $251K | $65K |
| Operating Income (EBIT) | $784K | $1.01M | $299K |
| Operating Margin | 12.6% | 40.0% | 33.7% |
| Interest Expense | $2K | $2K | $2K |
| Interest Income | $3K | $127 | $114 |
| Other Income (Expense) | $6K | $4K | $1K |
| Income Before Tax (EBT) | $790K | $1.02M | $300K |
| Income Tax Expense | $181K | $239K | $61K |
| Net Income | $609K | $779K | $239K |
| Net Income Margin | 9.8% | 30.7% | 27.0% |
| Supplementary Data | |||
| EPS | 0.04 | 0.06 | 0.01 |
| Diluted EPS | 0.04 | 0.06 | 0.01 |
| Weighted Average OS | 15.91M | 12.50M | 34.11M |
| EBITDA | $852K | $1.03M | $310K |
| EBITDA Margin | 13.7% | 40.7% | 35.0% |
Balance Sheet
| Period | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|
| Currency | USD | USD | USD |
| Period Ending | 2025-12-31 | 2024-12-31 | 2023-12-31 |
| Assets | |||
| Current Assets | |||
| Cash and Cash Equivalents | $15.82M | $55K | $126K |
| Short-Term Investments | $0 | $0 | $0 |
| Cash and Short-Term Investments | $15.82M | $55K | $126K |
| Accounts Receivable | $6.01M | $718K | $52K |
| Inventory | $2.79M | $2.65M | $2.31M |
| Other Current Assets | $0 | $0 | $0 |
| Total Current Assets | $27.9M | $3.67M | $2.66M |
| Long-Term Assets | |||
| Property, Plant & Equipment Net | $265K | $95K | $45K |
| Goodwill | $0 | $0 | $0 |
| Intangible Assets | $50K | $0 | $0 |
| Long-Term Investments | $0 | $0 | $0 |
| Deferred Tax Assets | $0 | $0 | $0 |
| Other Long-Term Assets | $0 | $150K | $0 |
| Total Long-Term Assets | $315K | $245K | $45K |
| Other Assets | $0 | $0 | $0 |
| Total Assets | $28.22M | $3.91M | $2.7M |
| Liabilities | |||
| Current Liabilities | |||
| Accounts Payable | $116K | $334K | $89K |
| Short-Term Debt | $12.49M | $30K | $31K |
| Current Income Tax Payable | $502K | $480K | $242K |
| Current Unearned Revenue | $68K | $23K | $305K |
| Other Current Liabilities | $5.31M | $0 | $0 |
| Total Current Liabilities | $18.22M | $1.92M | $1.41M |
| Long-Term Liabilities | |||
| Long-Term Debt | $0 | $18K | $51K |
| Long-Term Unearned Revenue | $0 | $0 | $0 |
| Long-Term Deferred Tax Liabilities | $0 | $0 | $0 |
| Other Long-Term Liabilities | $0 | $0 | $0 |
| Total Long-Term Liabilities | $126K | $90K | $87K |
| Other Liabilities | $0 | $0 | $0 |
| Total Liabilities | $18.35M | $2.01M | $1.49M |
| Stockholders' Equity | |||
| Preferred Stock | $0 | $0 | $0 |
| Common Stock | $1K | $1K | $1K |
| Retained Earnings | $2.3M | $1.75M | $1.05M |
| Comprehensive Income & Other | $53K | -$17K | -$5K |
| Other Stockholders' Equity | $7.57M | $151K | $163K |
| Total Equity | $9.87M | $1.9M | $1.21M |
| Minority Interest | $0 | $0 | $0 |
| Total Liabilities and Equity | $28.22M | $3.91M | $2.7M |
| Supplementary Data | |||
| Total Debt | $12.7M | $140K | $126K |
| Net Debt | -$3.12M | $85K | -$167 |
Cash Flow Statement
| Period | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|
| Currency | USD | USD | USD |
| Period Ending | 2025-12-31 | 2024-12-31 | 2023-12-31 |
| Operating Activities | |||
| Net Income | $609K | $779K | $239K |
| Depreciation & Amortization | $68K | $13K | $8K |
| Deferred Income Tax | $0 | $0 | $0 |
| Stock-Based Compensation | $0 | $0 | $0 |
| Changes in Working Capital: | |||
| Accounts Receivable | -$3.27M | -$718K | $245K |
| Inventory | -$23K | -$524K | -$1.1M |
| Accounts Payable | -$235K | $268K | $89K |
| Other Working Capital | -$4.65M | -$54K | $242K |
| Total Working Capital Change | -$8.18M | -$1.03M | -$522K |
| Other Non-Cash Items | $0 | $0 | $0 |
| Net Cash from Operating | -$7.5M | -$237K | -$275K |
| Investing Activities | |||
| Capital Expenditures | $0 | $0 | $0 |
| Acquisitions | $0 | $0 | $0 |
| Purchases of Investments | $0 | $0 | $0 |
| Sales of Investments | $0 | $0 | $0 |
| Other Investing Activities | $0 | $0 | $494K |
| Net Cash from Investing | $0 | $0 | $494K |
| Financing Activities | |||
| Debt Repaid | -$12.38M | $31K | $30K |
| Common Stock Issuance | $8.26M | $0 | $0 |
| Common Stock Repurchases | $0 | $0 | $0 |
| Dividends Paid | $0 | $0 | $0 |
| Other Financing Activities | $2.69M | $223K | -$127K |
| Net Cash from Financing | $23.33M | $192K | -$157K |
| Forex Effect | -$57K | -$26K | $4K |
| Net Change in Cash | $15.77M | -$72K | $66K |
| Supplementary Data | |||
| Operating Cash Flow | -$7.5M | -$237K | -$275K |
| Capital Expenditure | $0 | $0 | $0 |
| Free Cash Flow | -$7.5M | -$237K | -$275K |
| Cash at Beginning | $55K | $126K | $60K |
| Cash at End | $15.82M | $55K | $126K |