Company: AGCC
Filing Date: 2025-06-03
Form Type: DRS/A
Source: 0001213900-25-050599
Chunk: 66

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-06-03
Form: DRS/A
Chunk 66
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 in the event of winding up of our Company. Even if our board of directors decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements and surplus, general financial condition, contractual restrictions and other factors that the board of directors may deem relevant. We have never declared or paid dividends on our Ordinary Shares. We do not have any present plan to declare any cash dividends on our Ordinary Shares in the foreseeable future after this offering. We currently intend to retain most, if not all, of our available funds and any future earnings to operate and grow our business. We are a holding company incorporated in the Cayman Islands. We have not received and do not have any present plan to receive dividends paid by our BVI and Taiwan subsidiaries, but we have discretion as to whether such dividends are paid, subject to applicable statutory and contractual restrictions, including Taiwan regulations which may govern the ability of our Taiwan subsidiary to pay dividends to us. 41

CAPITALIZATION The following table sets forth our capitalization, as of [•] as follows: •on an actual basis; •on an adjusted basis to reflect the issuance and sale of Class A Ordinary Shares in this offering at an initial public offering price of US$ per Class A Ordinary Share, after deducting the underwriting discounts and commissions and estimated offering expenses payable by us, assuming the underwriters do not exercise the over -allotmentoption. You should read this table together with the combined financial statements and related notes, and the sections titled “Management’s Discussion and Analysis of Financial Condition and Results of Operations” that are included in this prospectus.

|                                                                                                                                       |     | As of December 31, 2024 |              |     |            |             |
|:--------------------------------------------------------------------------------------------------------------------------------------|:----|------------------------:|:-------------|:----|-----------:|:------------|
| Actual                                                                                                                                |     |                         | Pro Forma(1) |     |            | Pro Forma   
 as Adjusted |
| Current liabilities                                                                                                                   |     |                         |              |     |            |             |
| Current portion of long-term loans                                                                                                    |     |                  29,736 |              |     |     29,736 |             |
| Amount due to a related party                                                                                                         |     |               1,031,203 |              |     |  1,031,203 |             |
|                                                                                                                                       |     |               1,060,939 |              |     |  1,060,