AGCC on Nasdaq
Agencia Comercial Spirits Ltd.
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Last updated Oct 16, 2026.
Overview
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Financials
From the company’s reports to the SEC. Every number links to the filing it came from.
Key numbers, fiscal 2025
What sells
Revenue by product, business segment and region, as the company reports it to the SEC.
Products and services
Goods Transferred At APoint In Time brought in 50% of the revenue Agencia Comercial Spirits Ltd. broke down this way in fiscal 2025.
Products and services by year
| Products and services | 2023 | 2024 | 2025 |
|---|---|---|---|
| Goods Transferred At APoint In Time | $887.3K | $2.5M | $6.2M |
| Whisky Products | $887.3K | $2.5M | $6.2M |
Regions
MOP brought in 49% of the revenue Agencia Comercial Spirits Ltd. broke down this way in fiscal 2025.
Regions by year
| Regions | 2023 | 2024 | 2025 |
|---|---|---|---|
| MOP | $3.0M | ||
| TWMember | $788.8K | $2.5M | $2.0M |
| Japan | $814.2K | ||
| Canada | $183.9K | ||
| China | $74.4K | $80.9K | $168.0K |
| HKMember | $32.6K |
Where the money goes
Where each dollar of revenue went, fiscal 2025
- Cost of revenue70¢$4.3M
- Other costs18¢$1.1M
- Income tax3¢$180.7K
- Profit10¢$609.4K
Out of $6.2M in revenue.2
Financial statements
No quarterly figures reported.
Every line of the income statement in the latest annual report, as filed.2
| Period ending | 2025-12-31 | 2024-12-31 | 2023-12-31 |
|---|---|---|---|
| Total revenue | $6.2M | $2.5M | $887.3K |
| Cost of revenue | -$4.3M | -$1.3M | -$523.4K |
| Gross profit | $1.9M | $1.3M | $363.9K |
| General and administrative expenses | -$959.6K | -$205.3K | -$50.7K |
| Sales and distribution expenses | -$145.1K | -$45.4K | -$14.1K |
| Total operating expenses | -$1.1M | -$250.7K | -$64.8K |
| Income from operations | $784.0K | $1.0M | $299.1K |
| Interest income | $3.3K | $127 | $114 |
| Interest expenses | -$2.2K | -$1.7K | -$2.5K |
| Foreign exchange gains, net | $3.7K | $234 | $2.9K |
| Sundry income | $1.2K | $5.0K | $448 |
| Total income before income tax expense | $790.1K | $1.0M | $300.2K |
| Income tax expenses | -$180.7K | -$238.9K | -$60.9K |
| Net income | $609.4K | $779.3K | $239.3K |
| Foreign currency translation adjustments, net of tax of nil | $9.0K | -$90.1K | $2.9K |
| Total comprehensive income | $618.4K | $689.2K | $242.2K |
| Basic (in Dollars per share) | $0.04 | $0.06 | $0.02 |
| Diluted (in Dollars per share) | $0.04 | $0.06 | $0.02 |
| Weighted average shares used in calculating net earnings per ordinary share (in Shares) | 15.9M shares | 12.5M shares | 12.5M shares |
No quarterly figures reported.
Every line of the balance sheet in the latest annual report, as filed.2
| Period ending | 2025-12-31 | 2024-12-31 | 2023-12-31 |
|---|---|---|---|
| Cash and cash equivalents | $15.8M | $54.8K | |
| Account receivables | $4.0M | $717.6K | |
| Prepayments and other receivables | $5.3M | $244.2K | |
| Inventories | $2.8M | $2.7M | |
| Total current assets | $27.9M | $3.7M | |
| Finance right-of-use assets | $112.4K | ||
| Operating right-of-use assets | $152.6K | $94.9K | |
| Intangible asset | $50.3K | ||
| Deferred Initial Public Offering costs | $150.2K | ||
| Total non-current assets | $315.4K | $245.0K | |
| Total assets | $28.2M | $3.9M | |
| Account payables | $116.1K | $334.1K | |
| Contract liabilities | $68.0K | $23.3K | $304.6K |
| Accruals and other payables | $145.0K | $3.4K | |
| Current portion of long-term loans | $18.5K | $29.7K | |
| Operating lease liabilities | $58.5K | $19.9K | |
| Finance lease liabilities | $30.5K | ||
| Other borrowings | $12.5M | ||
| Tax payables | $502.1K | $480.2K | |
| Total current liabilities | $18.2M | $1.9M | |
| Long-term loans | $17.7K | ||
| Operating lease liabilities | $74.9K | $72.7K | |
| Finance lease liabilities | $51.2K | ||
| Total non-current liabilities | $126.1K | $90.4K | |
| Total liabilities | $18.3M | $2.0M | |
| Subscription receivable | -$1.0K | ||
| Additional paid-in capital | $7.5M | $169.6K | |
| Retained earnings | $2.3M | $1.7M | |
| Statutory reserve | $162.8K | $101.9K | |
| Accumulated other comprehensive loss | -$110.1K | -$119.1K | |
| Total shareholders equity | $9.9M | $1.9M | $1.2M |
| TOTAL LIABILITIES AND SHAREHOLDERS EQUITY | $28.2M | $3.9M |
Cash flow is reported year to date, not quarter by quarter, so there are no separate quarterly figures.
Every line of the cash flow in the latest annual report, as filed.2
| Period ending | 2025-12-31 | 2024-12-31 | 2023-12-31 |
|---|---|---|---|
| Net income | $609.4K | $779.3K | $239.3K |
| Depreciation of operating right-of-use assets | $38.9K | $12.8K | $7.8K |
| Depreciation of financing right-of-use assets | $27.4K | ||
| Amortization of intangible assets | $2.2K | ||
| Account receivables | -$3.3M | -$717.6K | $245.0K |
| Prepayments and other receivables | -$5.1M | -$32.4K | -$101.0K |
| Inventories | -$23.2K | -$524.4K | -$1.1M |
| Account payables | -$234.7K | $267.5K | $89.2K |
| Contract liabilities | $44.0K | -$279.7K | $304.8K |
| Accruals and other payables | $142.6K | -$499 | -$5.8K |
| Amount due to a related party | $360.0K | ||
| Principal repayment of operating lease liabilities | -$58.3K | -$12.8K | -$7.8K |
| Tax payables | $921 | $271.0K | $52.2K |
| Net cash used in operating activities | -$7.5M | -$236.8K | -$274.5K |
| Repayment from a related party | $494.0K | ||
| Net cash provided by investing activity | $494.0K | ||
| Deferred IPO costs | -$760.4K | -$150.2K | |
| Proceeds from borrowings | $12.5M | ||
| Repayment of long-term loan | -$31.3K | -$30.9K | -$30.2K |
| Proceeds from a related party | $4.1M | $373.0K | |
| Repayment to a related party | -$655.0K | -$169 | -$127.1K |
| Proceeds from issuance of shares | $8.3M | ||
| Principal repayment of finance lease liabilities | -$58.3K | ||
| Net cash (used in) provided by financing activities | $23.3M | $191.8K | -$157.3K |
| Net increase (decrease) in cash and cash equivalents | $15.8M | -$45.1K | $62.3K |
| Effect of foreign exchange rate changes, net | -$57.2K | -$26.5K | $3.6K |
| Income taxes paid | -$155.9K | -$238.9K | -$60.9K |
| Interest received | $3.3K | $127 | $114 |
| Interest paid | -$2.2K | -$1.7K | -$2.5K |
| ROU assets obtained in exchange for operating lease liabilities | $95.3K | $63.4K | $52.5K |
| ROU assets obtained in exchange for finance lease liabilities | $140.8K |
Recent filings
- Oct 14, 20266-K REPORT OF FOREIGN PRIVATE ISSUER
- Sep 1, 20266-K REPORT OF FOREIGN PRIVATE ISSUER
- Aug 27, 2026SCHEDULE 13G
- Aug 24, 2026SCHEDULE 13G
- Aug 24, 20266-K REPORT OF FOREIGN PRIVATE ISSUER
- Aug 12, 20266-K REPORT OF FOREIGN PRIVATE ISSUER
- Jul 29, 20266-K REPORT OF FOREIGN PRIVATE ISSUER
- Jul 20, 2026424B4 PROSPECTUS SUPPLEMENT
- Jul 17, 20266-K REPORT OF FOREIGN PRIVATE ISSUER
- Jul 17, 2026EFFECT
- Jun 17, 2026F-1 REGISTRATION STATEMENT
- Jun 11, 20266-K REPORT OF FOREIGN PRIVATE ISSUER
- Jun 1, 2026144
- May 27, 20263
- May 21, 20266-K REPORT OF FOREIGN PRIVATE ISSUER
Every filing from the last three years, summarized. The full record is on SEC EDGAR.1
Sources
The numbers on this page point here. Each one links to the record it came from.
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