AGCC
Agencia Comercial Spirits Ltd
Price Chart
Latest Quote
$9.70
Current Price| Previous Close | $10.13 |
| Open | $9.90 |
| Day High | $10.31 |
| Day Low | $9.43 |
| Volume | 25,542 |
Stock Information
| Shares Outstanding | 19.88M |
| Total Debt | $236K |
| Cash Equivalents | $825K |
| Revenue | $3.04M |
| Net Income | $744K |
| Sector | Consumer Defensive |
| Industry | Beverages - Wineries & Distilleries |
| Market Cap | $192.80M |
| P/E Ratio | 242.50 |
| EPS (TTM) | $0.04 |
| Exchange | NCM |
đ Custom Metrics & Score
Score: 25/42| Debt to Equity | 0.07 |
| Debt to Earnings | 0.11 |
| Current Ratio | 1.91 |
| Quick Ratio | 0.40 |
| Avg Revenue Growth | 93.00% |
| Profit Margin | 30.71% |
| Return on Equity | 41.01% |
| Avg FCF Growth | -6.86% |
| FCF Yield | -0.12% |
Score Explanation: The perfect score is 42/42 based on debt levels, profitability, growth rates, and cash flow metrics. FCF Yield is weighted most heavily as it shows what return the business currently generates.
Recent Price History
| Date | Close | Volume |
|---|---|---|
| 2026-02-02 | $9.70 | 25,542 |
| 2026-01-30 | $10.13 | 53,100 |
| 2026-01-29 | $9.60 | 120,900 |
| 2026-01-28 | $10.00 | 60,200 |
| 2026-01-27 | $9.64 | 9,800 |
| 2026-01-26 | $10.02 | 25,000 |
| 2026-01-23 | $9.66 | 10,800 |
| 2026-01-22 | $9.34 | 52,700 |
| 2026-01-21 | $9.31 | 48,100 |
| 2026-01-20 | $8.55 | 136,200 |
| 2026-01-16 | $10.57 | 42,500 |
| 2026-01-15 | $11.27 | 192,100 |
| 2026-01-14 | $11.82 | 28,800 |
| 2026-01-13 | $12.01 | 19,200 |
| 2026-01-12 | $11.98 | 74,500 |
| 2026-01-09 | $13.00 | 70,100 |
| 2026-01-08 | $13.23 | 79,000 |
| 2026-01-07 | $10.56 | 76,400 |
| 2026-01-06 | $11.06 | 141,100 |
| 2026-01-05 | $10.84 | 148,200 |
About Agencia Comercial Spirits Ltd
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.
Income Statement (Annual)
Revenue
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Reconciled Cost Of Revenue | $1,272,440 | $523,377 |
| Cost Of Revenue | $1,272,440 | $523,377 |
| Total Revenue | $2,537,743 | $887,310 |
| Operating Revenue | $2,537,743 | $887,310 |
Expenses
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Interest Expense | $1,741 | $2,478 |
| Total Expenses | $1,523,159 | $588,166 |
| Rent Expense Supplemental | $15,268 | $9,636 |
| Other Income Expense | $5,243 | $3,382 |
| Other Non Operating Income Expenses | $5,009 | $448 |
| Net Non Operating Interest Income Expense | $-1,614 | $-2,364 |
| Interest Expense Non Operating | $1,741 | $2,478 |
| Operating Expense | $250,719 | $64,789 |
| Selling And Marketing Expense | $45,378 | $14,127 |
| General And Administrative Expense | $205,341 | $50,662 |
Income & Earnings
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Net Income From Continuing Operation Net Minority Interest | $779,278 | $239,288 |
| Net Interest Income | $-1,614 | $-2,364 |
| Interest Income | $127 | $114 |
| Normalized Income | $779,099 | $236,949 |
| Net Income From Continuing And Discontinued Operation | $779,278 | $239,288 |
| Total Operating Income As Reported | $1,014,584 | $299,144 |
| Net Income Common Stockholders | $779,278 | $239,288 |
| Net Income | $779,278 | $239,288 |
| Net Income Including Noncontrolling Interests | $779,278 | $239,288 |
| Net Income Continuous Operations | $779,278 | $239,288 |
| Pretax Income | $1,018,213 | $300,162 |
| Interest Income Non Operating | $127 | $114 |
| Operating Income | $1,014,584 | $299,144 |
| Gross Profit | $1,265,303 | $363,933 |
Per Share Metrics
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Diluted EPS | $0.02 | $0.01 |
| Basic EPS | $0.02 | $0.01 |
Other
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Tax Effect Of Unusual Items | $55 | $595 |
| Tax Rate For Calcs | $0 | $0 |
| Normalized EBITDA (Bullshit earnings) | $1,032,533 | $307,522 |
| Total Unusual Items | $234 | $2,934 |
| Total Unusual Items Excluding Goodwill | $234 | $2,934 |
| Reconciled Depreciation | $12,813 | $7,816 |
| EBITDA (Bullshit earnings) | $1,032,767 | $310,456 |
| EBIT | $1,019,954 | $302,640 |
| Diluted Average Shares | $34,114,000 | $34,114,000 |
| Basic Average Shares | $34,114,000 | $34,114,000 |
| Diluted NI Availto Com Stockholders | $779,278 | $239,288 |
| Tax Provision | $238,935 | $60,874 |
| Gain On Sale Of Security | $234 | $2,934 |
| Selling General And Administration | $250,719 | $64,789 |
| Other Gand A | $149,706 | $8,426 |
| Rent And Landing Fees | $15,268 | $9,636 |
| Salaries And Wages | $40,367 | $32,600 |
Balance Sheet (Annual)
Assets
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Net Tangible Assets | $1,900,201 | $1,210,991 |
| Total Assets | $3,912,631 | $2,704,638 |
| Total Non Current Assets | $245,036 | $44,581 |
| Non Current Deferred Assets | $150,151 | $0 |
| Current Assets | $3,667,595 | $2,660,057 |
| Prepaid Assets | $244,242 | $176,484 |
| Inventory | $2,650,957 | $2,305,461 |
| Receivables | $717,644 | $51,825 |
| Taxes Receivable | $0 | $44,328 |
| Accounts Receivable | $717,644 | $0 |
| Allowance For Doubtful Accounts Receivable | $0 | - |
| Gross Accounts Receivable | $717,644 | - |
| Cash Cash Equivalents And Short Term Investments | $54,752 | $126,287 |
| Cash And Cash Equivalents | $54,752 | $126,287 |
| Other Receivables | - | $7,497 |
Debt
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Total Debt | $140,088 | $126,120 |
| Long Term Debt And Capital Lease Obligation | $90,407 | $86,979 |
| Long Term Debt | $17,727 | $50,666 |
| Current Debt And Capital Lease Obligation | $49,681 | $39,141 |
| Current Debt | $29,736 | $30,900 |
| Other Current Borrowings | $29,736 | $30,900 |
Liabilities
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Total Liabilities Net Minority Interest | $2,012,430 | $1,493,647 |
| Total Non Current Liabilities Net Minority Interest | $90,407 | $86,979 |
| Current Liabilities | $1,922,023 | $1,406,668 |
| Current Deferred Liabilities | $23,316 | $304,577 |
| Payables And Accrued Expenses | $1,849,026 | $1,062,950 |
| Payables | $1,845,586 | $1,058,610 |
| Total Tax Payable | $480,243 | $241,655 |
| Accounts Payable | $334,140 | $89,180 |
Equity
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Common Stock Equity | $1,900,201 | $1,210,991 |
| Total Equity Gross Minority Interest | $1,900,201 | $1,210,991 |
| Stockholders Equity | $1,900,201 | $1,210,991 |
| Other Equity Interest | $-1,000 | $-1,000 |
| Gains Losses Not Affecting Retained Earnings | $-17,274 | $-5,134 |
| Other Equity Adjustments | $-17,274 | $-5,134 |
| Retained Earnings | $1,747,875 | $1,046,525 |
Other
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Ordinary Shares Number | $19,614,000 | $19,614,000 |
| Share Issued | $19,614,000 | $19,614,000 |
| Tangible Book Value | $1,900,201 | $1,210,991 |
| Invested Capital | $1,947,664 | $1,292,557 |
| Working Capital | $1,745,572 | $1,253,389 |
| Capital Lease Obligations | $92,625 | $44,554 |
| Total Capitalization | $1,917,928 | $1,261,657 |
| Additional Paid In Capital | $169,600 | $169,600 |
| Capital Stock | $1,000 | $1,000 |
| Common Stock | $1,000 | $1,000 |
| Long Term Capital Lease Obligation | $72,680 | $36,313 |
| Current Deferred Revenue | $23,316 | $304,577 |
| Current Capital Lease Obligation | $19,945 | $8,241 |
| Current Accrued Expenses | $3,440 | $4,340 |
| Dueto Related Parties Current | $1,031,203 | $727,775 |
| Net PPE | $94,885 | $44,581 |
| Gross PPE | $94,885 | $44,581 |
| Other Properties | $94,885 | $44,581 |
| Finished Goods | $2,650,957 | $2,305,461 |
Cash Flow Statement (Annual)
Free Cash Flow
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Free Cash Flow | $-236,837 | $-274,522 |
Operating Activities
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Operating Cash Flow | $-236,837 | $-274,522 |
| Cash Flow From Continuing Operating Activities | $-236,837 | $-274,522 |
Investing Activities
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Investing Cash Flow | $0 | $494,042 |
| Cash Flow From Continuing Investing Activities | $0 | $494,042 |
| Net Other Investing Changes | - | $494,042 |
Financing Activities
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Financing Cash Flow | $191,786 | $-157,258 |
| Cash Flow From Continuing Financing Activities | $191,786 | $-157,258 |
| Net Other Financing Charges | $222,687 | $-127,092 |
Other
| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Repayment Of Debt | $-30,901 | $-30,166 |
| Interest Paid Supplemental Data | $1,741 | $2,478 |
| Income Tax Paid Supplemental Data | $238,935 | $60,874 |
| End Cash Position | $54,752 | $126,287 |
| Beginning Cash Position | $126,287 | $60,451 |
| Effect Of Exchange Rate Changes | $-26,484 | $3,574 |
| Changes In Cash | $-45,051 | $62,262 |
| Net Issuance Payments Of Debt | $-30,901 | $-30,166 |
| Net Long Term Debt Issuance | $-30,901 | $-30,166 |
| Long Term Debt Payments | $-30,901 | $-30,166 |
| Change In Working Capital | $-1,028,928 | $-521,626 |
| Change In Other Working Capital | $-279,688 | $304,764 |
| Change In Other Current Liabilities | $-12,813 | $-7,816 |
| Change In Payables And Accrued Expense | $537,999 | $135,631 |
| Change In Accrued Expense | $-499 | $-5,803 |
| Change In Payable | $538,498 | $141,434 |
| Change In Account Payable | $267,506 | $89,235 |
| Change In Tax Payable | $270,992 | $52,199 |
| Change In Income Tax Payable | $270,992 | $52,199 |
| Change In Prepaid Assets | $-32,413 | $-100,971 |
| Change In Inventory | $-524,369 | $-1,098,193 |
| Change In Receivables | $-717,644 | $244,959 |
| Changes In Account Receivables | $-717,644 | $244,959 |
| Depreciation Amortization Depletion | $12,813 | $7,816 |
| Depreciation And Amortization | $12,813 | $7,816 |
| Depreciation | $12,813 | $7,816 |
| Net Income From Continuing Operations | $779,278 | $239,288 |